INFLUENCE ON ACCEPTING TECHNOLOGY AFFECTS USED OF ELECTRONIC WORKING PAPER FOR FINANCIAL REPORTING AUDIT OF THE COOPERATIVE AUDITING DEPARTMENT

Abstract

The objective of this study 1) to examine the personal factors affecting the perceived benefits and perceived ease of use electronic working papers for financial audit reports by the Cooperative Auditing Department. 2) to examine the influence on acceptance of technology that affects the use of electronic working papers for financial audit reports by the Cooperative Auditing Department. This study applies the Technology Acceptance Model (TAM) to frame the research. The population and sample group consist of 474 government cooperative auditors (officials under the Cooperative Auditing Department). Data was collected using questionnaires. The statistics used for data analysis included descriptive statistics such as frequency, percentage, mean, standard deviation, and hypothesis testing for inferential statistics like t-tests, analysis of variance (ANOVA), and multiple regression analysis.
The results indicate that personal factors such as age and work experience in auditing significantly influence the perception of the benefits and the ease of use of the electronic working papers system. The perceived ease of use has a direct and an indirect positive relationship with attitudes towards using the electronic working papers system, mediated by perceived benefits. Similarly, the perceived benefits have a direct positive relationship and an indirect positive relationship with the behavioral intention to use the electronic working papers system, mediated by attitudes towards its use. However, the behavioral intention to use the system does not correlate with the actual use of the electronic working papers system for financial audit reports within the Cooperative Auditing Department.