{"title":"通过IT能力和电子审计,电子标准操作程序对审计师电子满意度的影响:以印尼泗水佩特拉基督教大学为例","authors":"I. Sutapa, Z. Tarigan, Jenny Mochtar","doi":"10.1145/3133811.3133826","DOIUrl":null,"url":null,"abstract":"The government of Indonesia requires higher education institutions to implement quality management systems. The approach taken by Petra Christian University (PCU) for the supporting quality management unit is by performing the standardization of services to comply with the ISO 9000. This ISO 9000 is the management system known as Total Quality Management (TQM). To ensure the sustainability of this ISO 9000, the comprehensive audit is required to communicate the quality policy, targets and goals, and predetermined plans to all units within the organization. Questionnaires are distributed to 42 auditors for two years, and analyzed with SEM PLS. The results are obtained as follows: first, e-SOP affects on IT-capabilities; second, e-SOP has a positive impact on e-audit; third, IT-capabilities affects directly on e-audit; fourth, e-audit affects on e-customer satisfaction; and finally, IT capabilities brings a positive impact on e-satisfaction.","PeriodicalId":403248,"journal":{"name":"Proceedings of the 3rd International Conference on Industrial and Business Engineering","volume":"29 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"Influence of e-Standard Operating Procedure to Auditors' e-Satisfaction through IT Capabailities and e-Audit: A Case Study in Petra Christian University, Surabaya, Indonesia\",\"authors\":\"I. Sutapa, Z. Tarigan, Jenny Mochtar\",\"doi\":\"10.1145/3133811.3133826\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The government of Indonesia requires higher education institutions to implement quality management systems. The approach taken by Petra Christian University (PCU) for the supporting quality management unit is by performing the standardization of services to comply with the ISO 9000. This ISO 9000 is the management system known as Total Quality Management (TQM). To ensure the sustainability of this ISO 9000, the comprehensive audit is required to communicate the quality policy, targets and goals, and predetermined plans to all units within the organization. Questionnaires are distributed to 42 auditors for two years, and analyzed with SEM PLS. The results are obtained as follows: first, e-SOP affects on IT-capabilities; second, e-SOP has a positive impact on e-audit; third, IT-capabilities affects directly on e-audit; fourth, e-audit affects on e-customer satisfaction; and finally, IT capabilities brings a positive impact on e-satisfaction.\",\"PeriodicalId\":403248,\"journal\":{\"name\":\"Proceedings of the 3rd International Conference on Industrial and Business Engineering\",\"volume\":\"29 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-08-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of the 3rd International Conference on Industrial and Business Engineering\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1145/3133811.3133826\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 3rd International Conference on Industrial and Business Engineering","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1145/3133811.3133826","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Influence of e-Standard Operating Procedure to Auditors' e-Satisfaction through IT Capabailities and e-Audit: A Case Study in Petra Christian University, Surabaya, Indonesia
The government of Indonesia requires higher education institutions to implement quality management systems. The approach taken by Petra Christian University (PCU) for the supporting quality management unit is by performing the standardization of services to comply with the ISO 9000. This ISO 9000 is the management system known as Total Quality Management (TQM). To ensure the sustainability of this ISO 9000, the comprehensive audit is required to communicate the quality policy, targets and goals, and predetermined plans to all units within the organization. Questionnaires are distributed to 42 auditors for two years, and analyzed with SEM PLS. The results are obtained as follows: first, e-SOP affects on IT-capabilities; second, e-SOP has a positive impact on e-audit; third, IT-capabilities affects directly on e-audit; fourth, e-audit affects on e-customer satisfaction; and finally, IT capabilities brings a positive impact on e-satisfaction.