E-audit system acceptance in the public sector: An Indonesian perspective

Abstract

Increasing user acceptance remains as a critical issue to be resolved in the implementation of any new technology. This research aims to empirically distinguish the factors leading to an e-audit system acceptance in the public sector. The theoretical framework used in this study was adapted from Technology Acceptance Model (TAM), as well as external variables gathered from previous studies. In this exploratory research, a total of 71 valid respondents were gathered and analyzed statistically using PLS-SEM. The results confirmed that perceived ease of use and perceived usefulness significantly affected system's usage. Furthermore, this research substantiated four external factors that affected systems usage through perceived ease of use, which were, management support, training, support, and computer self efficacy, and one external factor through perceived usefulness, namely, result demonstrability. Whereas user involvement, job relevance, and output quality were deemed to have no effects towards system's usage through perceived usefulness.