The Barriers of IT Utilization: A Case Study of Indonesian Audit Organisation

Aslon Damanik, Putu Wuri Handayani, Ave Adriana Pinem

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

Abstract

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.

Original languageEnglish
Title of host publication2020 3rd International Conference on Computer and Informatics Engineering, IC2IE 2020
EditorsIndra Hermawan, Muhammad Yusuf Bagus Rasyidin, Malisa Huzaifa, Iklima Ermis Ismail, Asep Taufik Muharram, Anggi Mardiyono, Noorlela Marcheeta, Dewi Kurniawati, Ade Rahma Yuly, Ariawan Andi Suhanda
PublisherInstitute of Electrical and Electronics Engineers Inc.
Pages280-285
Number of pages6
ISBN (Electronic)9781728182476
DOIs
Publication statusPublished - 15 Sep 2020
Event3rd International Conference on Computer and Informatics Engineering, IC2IE 2020 - Depok, Indonesia
Duration: 15 Sep 202016 Sep 2020

Publication series

Name2020 3rd International Conference on Computer and Informatics Engineering, IC2IE 2020

Conference

Conference3rd International Conference on Computer and Informatics Engineering, IC2IE 2020
CountryIndonesia
CityDepok
Period15/09/2016/09/20

Keywords

  • Audit
  • BPK
  • Hot-FIT
  • IT Utilization
  • TOE

Fingerprint Dive into the research topics of 'The Barriers of IT Utilization: A Case Study of Indonesian Audit Organisation'. Together they form a unique fingerprint.

Cite this