| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Ilhamsyah, Muhammad Jefriendy |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.date |
2021-01-22 |
|
| dc.date.accessioned |
2021-03-15T04:00:43Z |
|
| dc.date.available |
2021-03-15T04:00:43Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/26351 |
|
| dc.identifier |
10.29313/.v7i1.26351 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29455 |
|
| dc.description |
Abstract. This study aims to determine the effect of performance expectancy (PE) and effort expectancy (EE) on use behavior in e-audit adoption. The research was conducted with a descriptive research method with a quantitative approach. The sample used is 85 respondents who are auditors at the BPK RI Central Office, and BPK RI Representatives of West Java. The data obtained are primary data by distributing questionnaires to respondents using probability sampling method with simple random sampling technique. Data analysis using multiple linear regression analysis. The results showed that the variable had a significant positive effect on PE on use behavior in the adoption of e-audit. Meanwhile, the EE variable does not affect the use behavior of e-audit adoption.Keywords: PE, EE, And Use Behavior.Abstrak. Penelitian ini bertujuan mengetahui pengaruh performance expectancy (PE), dan effort expectancy (EE) terhadap use behaviour pada adopsi e-audit. Penelitian dilakukan dengan metode penelitian deskriptif pendekatan kuantitatif. Sampel yang digunakan berjumlah 85 responden yang merupakan auditor di Kantor BPK RI Pusat, dan BPK RI Perwakilan Jawa Barat. Data yang diperoleh adalah data primer dengan menyebarkan kuesioner kepada responden yang menggunakan metode probability sampling dengan teknik simple random sampling. Analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel berpengaruh PE positif signifikan terhadap use behavior pada adopsi e-audit. Sedangkan variabel EE tidak berpengaruh terhadap use behavior pada adopsi e-audit.Kata Kunci : PE, EE, Dan Use Behaviour. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/26351/pdf |
|
| dc.rights |
Copyright (c) 2021 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 310-314 |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 310-314 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v7i1 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
PE, EE, Dan Use Behaviour. |
|
| dc.title |
Pengaruh Performance Expectamcy dan Effort Expectancy terhadap Use Behaviour Pada Adopsi E-Audit |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Deskriftif Verifikatif |
|