TY - GEN
T1 - The Barriers of IT Utilization
T2 - 3rd International Conference on Computer and Informatics Engineering, IC2IE 2020
AU - Damanik, Aslon
AU - Handayani, Putu Wuri
AU - Pinem, Ave Adriana
N1 - Funding Information:
This work was supported by The Directorate of Research and Development (DRPM) Universitas Indonesia, under PUTI Prosiding Research Grant 2020 with the title “Analisis Loyalitas Pengguna Dalam Pemanfaatan E-Business” (No: NKB-845/UN2.RST/HKP.05.00/2020). The authors wish to thank Universitas Indonesia, for the support for this research.
Publisher Copyright:
© 2020 IEEE.
Copyright:
Copyright 2020 Elsevier B.V., All rights reserved.
PY - 2020/9/15
Y1 - 2020/9/15
N2 - The Indonesian government has sought to implement good governance by issuing a series of laws and regulations in governing the management of state finances. The State Audit Agency (BPK) has the responsibility to conduct finance audit of the government institution based on established auditing standards. One of the strategies that has become the focus of BPK in encouraging auditors to utilize IT services optimally in the audit process. However, based on the performance accountability report IT utilization only reach 80.84% with original target of 97.87%. Thus, this study aims to analyze the factors that become the obstacles in the use of IT in the audit process. The factor was categorized in four dimensions which are technological, organization, environment and human. The data was collected using questionnaire and 115 valid data were analyzed using entropy method to assess the weight of each factors. The results shown that human dimension is the most importance factor to be considered by BPK in IT utilization. However, based on current condition the technological factor need to be improvement urgently since it is the most cited barrier by the respondents.
AB - The Indonesian government has sought to implement good governance by issuing a series of laws and regulations in governing the management of state finances. The State Audit Agency (BPK) has the responsibility to conduct finance audit of the government institution based on established auditing standards. One of the strategies that has become the focus of BPK in encouraging auditors to utilize IT services optimally in the audit process. However, based on the performance accountability report IT utilization only reach 80.84% with original target of 97.87%. Thus, this study aims to analyze the factors that become the obstacles in the use of IT in the audit process. The factor was categorized in four dimensions which are technological, organization, environment and human. The data was collected using questionnaire and 115 valid data were analyzed using entropy method to assess the weight of each factors. The results shown that human dimension is the most importance factor to be considered by BPK in IT utilization. However, based on current condition the technological factor need to be improvement urgently since it is the most cited barrier by the respondents.
KW - Audit
KW - BPK
KW - Hot-FIT
KW - IT Utilization
KW - TOE
UR - http://www.scopus.com/inward/record.url?scp=85098963176&partnerID=8YFLogxK
U2 - 10.1109/IC2IE50715.2020.9274664
DO - 10.1109/IC2IE50715.2020.9274664
M3 - Conference contribution
AN - SCOPUS:85098963176
T3 - 2020 3rd International Conference on Computer and Informatics Engineering, IC2IE 2020
SP - 280
EP - 285
BT - 2020 3rd International Conference on Computer and Informatics Engineering, IC2IE 2020
A2 - Hermawan, Indra
A2 - Rasyidin, Muhammad Yusuf Bagus
A2 - Huzaifa, Malisa
A2 - Ermis Ismail, Iklima
A2 - Muharram, Asep Taufik
A2 - Mardiyono, Anggi
A2 - Marcheeta, Noorlela
A2 - Kurniawati, Dewi
A2 - Yuly, Ade Rahma
A2 - Suhanda, Ariawan Andi
PB - Institute of Electrical and Electronics Engineers Inc.
Y2 - 15 September 2020 through 16 September 2020
ER -
