Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-12, 2016
ISSN: 2454-1362, http://www.onlinejournal.in
Influencing Factors of Successful
Employment of e-Audit in The Audit
Board of Republic Indonesia
Made Nila Pratiwi1, Prof. Dr. Made Sudarma2 & Dr. Zaki Baridwan3
1
The Audit Board of Republic Indonesia
2,3
Faculty of Economics and Business, University of Brawijaya, Indonesia.
Abstract: This study aims for examining the factors
which influence the successful implementation of e-
audit of The Audit Board of Republic Indonesia
(BPK RI). This study employed approach of
information system successful model of DeLone and
McLean and Unified Theory of Acceptance and Use
of Technology (UTAUT). Sample in this research
consisted of 70 auditors in Representative Office of
The Audit Board of Republic Indonesia in East Java
province. By employing analysis tool of Partial Least
Square, result of the study proves empirically that
system quality and facilitating condition have impact
towards e-audit employment then the employment of
e-audit has impact towards benefit of e-audit system
implementation. Information quality, service quality
and social influence do not have impact towards the
employment of e-Audit.
Key words: successful model of information system,
UTAUT
1. Introduction
In order to create management of country
financial as it is mandated in established regulation
of the Act No. 17 in 2003 about Financial of the
Country and the Act No.1 in 2004 about Treasury of
the Country, independent and opened audit towards
country financial management done by audit agency
is required.
Manual implementation of audit done during
this time depends on direct interaction between
auditor and audit object (entity/auditee) and is
occurred in the entity environment, including
collected data of financial report with all kinds of
certain supported evidence. In the implementation on
the field, the process of collecting data has various
obstacles which have big impact towards the whole
process of auditing. In its development, the amount
of entity functioned as country financial manager and
the amount of budget and expenditure of country
financial increase in each year. More entities which
must be audited whether in central or in provincial
but done by limited amount of auditors and in limited
Imperial Journal of Interdisciplinary Research (IJIR)
time is problem that must be faced by The Audit
Board.
As an effort to solve those various problems in
auditing, The Audit Board later develops e-Audit
(electronic audit) system. The system aims to
facilitate The Audit Board task in auditing,
managing, reporting and giving opinion regarding
statement of audit for public interest (stakeholder).
E-Audit system has function to synergize The Audit
Board electronic data with auditee data through a
central data of The Audit Board . With the
synergized data, The Audit Board can record,
process, transfer, utilize, and monitor data from all
parties, in order to implement audit towards country
financial management. Started in 2011, The Audit
Board did a MoU with entities regarding the
implementation of e-Audit and continually piloting,
which is trial, is done step by step in eight
representative offices, they are Lampung, Banten,
Special Region of Capital City of Jakarta, West Java,
East Java, South East Sulawesi, South Sulawesi, and
Gorontalo with several entities since 2011. E-Audit
system was expected to be implemented totally in
2015.
According to data of e-audit system employment
per December 2015 (see Figure 1.1), most used e-
Audit system was dominated by searching feature of
manifest data from Garuda Indonesia airline (82.1%).
It is related to one of procedures from expenditure
auditing that is outstation trip. Through the feature,
the auditor can directly compare outstation trip done
with manifest from Garuda Indonesia airline.
Meanwhile, the employment of Ministry/Institution
database and Provincial Government database as the
part of The Audit Board auditee were still relatively
low, which are respectively 0.6% and 1.3%.
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Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-12, 2016
ISSN: 2454-1362, http://www.onlinejournal.in
Figure 1.1
The Composition of E-Audit Employment Function
(Source: The Audit Board of the Republic Indonesia)
Adopting and developing information system,
including e-audit, is not a cheap investment but
uncertainly achieves qualified system and may not be
suitable with what is expected by organization. The
successful implementation of a system is influenced
by complex factors. Meanwhile the fail
implementation of a system generally occurs because
the system is not compatible with business and
information process required by the organization
[11].
The fail implementation of an information
system is also caused by the perception of user of the
information system, whether the user is willing or
not in using the information system which has been
employed [12,13]. Various researches were done to
examine behavior aspect in implementing
information system. Those researches tried to study
individual behavior in organization in employing the
information system.
This research combined the newest model of
DeLone McLean with UTAUT model. The writer
added two independent variables in UTAUT they are
social influence and facilitating condition, into the
newest model of successful of DeLone and McLean.
Social influence and facilitating condition cannot be
separated from information system user. It can be
used as far as outside environment influences and as
far as the organization provides required source
(hardware, software, computer, server, expert,
education, and training) by the information system
user.
Combining two models was previously done by
[16] in investigating the acceptance of internet
banking users in uncertain and risky environment.
The study combined UTAUT model with successful
model of DeLone and McLean. The result of the
study proves that users’ satisfaction is influenced by
qualified system and service. The behavior intention
of system users is influenced by users’ satisfaction,
expected performance, and social influence.
Facilitating condition did not become a variable in
the study.
Another study of combining two models was
done [20] by analyzing factors that can influence
successful implementation of Human Source
Information System (Sistem Informasi Sumber Daya
Imperial Journal of Interdisciplinary Research (IJIR)
Manusia/SISDM) in The Audit Board of Republic
Indonesia. The result of the study indicates that
successful implementation of SISDM is influenced
by users’ interest and users’ satisfaction. The users’
interest is influenced by expected performance,
expected effort, social influence, qualified system,
and users’ satisfaction. Meanwhile users’ satisfaction
of SISDM is influenced by qualified information and
qualified system. Facilitating condition did not
influence the interest of SISDM users.
The difference between the current study and
previous studies is the writer connected qualified
information and qualified system with e-audit users.
[16,20] did not connect qualified information and
qualified system with e-Audit employment. Concept
towards use is individuals’ behavior or their interest
to use an information system. A person will use a
system if the person believes that the system will
benefit and is qualified in facilitating the person in
finishing his/her task. [17] states that higher
understanding of a system by users will be resulted
in frequent utilization of the system and more
satisfied users. System users in increasing their
performance expect a qualified system.
A study which examined social influence and
facilitating condition towards e-Audit employment
was done by [21]. He studied determinant of e-
learning employment by vocational senior high
school teachers in Yogyakarta. The result of the
study proves that social influence has indirect impact
towards e-learning employment meanwhile
facilitating condition has impact towards e-learning
employment.
The e-Audit system employment in the Audit
Board of Republic Indonesia which can be seen in
statistical data of portal e-Audit users the Audit
Board of Republic Indonesia in December 2015 was
dominated by Auditory VI.A of the Audit Board of
Republic Indonesia and the representative of South
Sumatera province. As one of pilots which has
biggest amount of entities, which are 39 entities, The
Audit Board of Republic Indonesia in its
representative office in East Java was in 4th position
in employing e-audit portal as it is shown by the
following Figure 1.2.
Figure 1.2
The Composition of e-Audit Portal Users Work Units
(Source: The Audit Board of the Republic Indonesia)
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Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-12, 2016
ISSN: 2454-1362, http://www.onlinejournal.in
A study about auditing in The Audit Board
related to e-Audit employment in Representative
Office of The Audit Board in East Java was done by
[26] shows that in the development towards the
whole employment of e-Audit in 2015 it was found
that many entities data in East Java were not grafted
in e-Audit portal and features in e-Audit portal were
not functioned because of data transfer lateness from
provincial governments, thus The Audit Board of
the Republic of Indonesia auditors in the
representative office in East Java could not utilize the
e-Audit system optimally. Therefore, this study aims
to examine factors which influence the
implementation of e-Audit in the representative
office of The Audit Board of the Republic Indonesia
in East Java Province.
2. Review of Related Literature
2.1 E-Audit System
In A Guide to Computer Assisted Audit
Techniques published by Department of Revenue
Massachusetts, computer assisted audit is defined as
renewing function of audit which was done
previously when the function of audit was done
manually. But nowadays it can be done by software
of financial accounting through modification which
is required for certain system. After verifying using
computer techniques, data are saved thus it can be
used in other places to be processed further [10].
[4] mentions that the relation of computer
assisted audit technique/set of equipment with the
implementation of e-Audit depends on: (1) audited
field (object); (2) possessed technology of the
auditor; (3) regulation in form of audit standard
about the role of computer assisted audit itself. The
computer assisted audit generally can be depicted as
audit technique assisted by computer based set of
equipment for assisting an auditor in all phases of
auditing task which is done by the auditor.
According to [3] computer assisted audit is a
way to efficiently audit with the principle of do more
with less. This technique/set of equipment enables
the auditor to automatically do certain routine task
which tends to spend much time without additional
significant value such as: testing the propriety of
calculation, making confirmation letter, and deciding
audit sample.
The Audit Board of the Republic Indonesia
implements the utilization of information technology
and audit activity in a system called e-Audit. E-Audit
is a form of audit through central data of The Audit
Board which combines or synergizes electronic data
of The Audit Board (e-BPK) with electronic data of
auditee or audited parties such as the country
ministries, provincial governments, state-owned
corporations, provincial-owned corporations, etc., by
Imperial Journal of Interdisciplinary Research (IJIR)
The Audit Board . With the synergized data, The
Audit Board can record, process, transfer, utilize, and
monitor the data from various parties in order to
audit the country financial management. It is
expected that e-Audit can make auditing process
easier, more efficient, and more effective and reach
wider scope.
Some excellences that can be obtained from e-
Audit implementation are[26]:
1. Assisting in solving problem of imbalance
between lots of audit object and limited source
owned by The Audit Board of the Republic
Indonesia. Through utilizing the information
technology, it is expected that it can facilitate the
implementation of audit activity thus though the
source is limited, The Audit Board of Republic
Indonesia can execute its task well.
2. The utilization of e-Audit can increase auditing
time and cost efficiency. The existence of entity
data consolidation electronically to Central Data
of The Audit Board of Republic Indonesia
periodically assists the auditor to get entity data
which is audited. Before the existence of e-
Audit, the auditor often needed longer time to
get entity data because the problem of distance
of entity data location and letter bureaucracy.
3. E-Audit system can give qualified information.
To produce qualified information some
assessment indicators must be used such as
completeness, accuracy, formats and, renewing
data, thus qualified and useful information can
be produced. According to the technique
guideline of e-Audit, entities must send the data
which is appropriate with the required format
whether it is periodically or depends on the
request. The sent data will be verified by The
Audit Board of Republic Indonesia, if the sent
data is lack of something, The Audit Board will
send written notification to entities to provide
and/or complete the required data. After
verification process ends, entities data will be
saved in Central Data of The Audit Board to be
accessed by The Audit Board auditors through
internet portal.
4. E-Audit system can motivate the increase of
auditing quality. Entity data in form of
structured digital data saved in database can
facilitate auditors to process the data in big
amount thus the auditing scope is wider.
2.2 The Updated Successful Model of
Information System of DeLone and McLean
[5] studied comprehensively about
literatures and previous studies about successful
information system. The result of the study found
that a successful information system can be
represented by qualitative characteristics from a
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Vol-2, Issue-12, 2016
ISSN: 2454-1362, http://www.onlinejournal.in
qualified system, the quality of the output in form of
produced information (information quality), the
consumption towards the output that can be seen
from the system employment (use), responds from
users towards the information system which is
valued by the satisfaction of the users (user’s
satisfaction), the influence of the information system
towards users’ habit seen from individual impact
(individual impact), and the impact towards the
organization performance or is called as the impact
of organization (organization impact). The model of
DeLone and McLean which was developed in 1992
can be seen on the following figure.
Figure 2.1
The Successful Model of Information System of DeLone
and McLean (Source: [5])
Figure 2.1 shows that the success of system
development is represented by 2 (two) variables, they
are the users’ intensity from a system (use) and the
satisfaction of the information system users (user’s
satisfaction). There is also a variable which has
impact towards information system that is
information quality as an output of the system and
the system quality itself. Then, variable of system
users’ intensity also has impact towards the
satisfaction of the information system users itself.
The satisfaction and the use will give impact towards
individual performance as well as organization
performance [5].
According to empirical evidence from studies
which adopted their model, and critics towards their
model, DeLone and McLean later updated the
original successful model of information system[6].
In the newest model, DeLone and McLean enclosed
Service Quality and Users’ Interest as additional
aspect of successful IS then omitted Individual
Impact and Organization Impact as separated
variable and substituted them by System Benefit. For
the detail, the updated model of successful IS can be
seen on the following Figure 2.2.
Imperial Journal of Interdisciplinary Research (IJIR)
Figure 2.2
the Updated Model of Successful Information System
of DeLone and McLean (Source: [6])
2.3 The Model of Unified Theory of
Acceptance and Usage of Technology
(UTAUT)
[28] studied theories about technology
acceptance by system users. The eight theories are
theory of reasoned action (TRA), technology
acceptance model (TAM), motivational model
(MM), theory of planned behavior (TPB),
TAM+TPB, model of PC utilization (MPCU),
innovation diffusion theory (IDT), and social
cognitive theory (SCT). The eight theories later is
developed becoming a new integrated model called
Unified Theory of Acceptance and Usage of
Technology (UTAUT).
Theory of UTAUT aims to explain the interest
of users to use information system and later explain
users’ behavior [28]. The theory explains the
existence of two deciding variables of technology
use (use behavior), theyare the willingness to use a
system (behavioral intention) and facilitating
condition. [28] mention that the willingness to use
(behavioral intention) is a main factor from
information technology users (use behavior).The
willingness to use technology is decided by three
main independent variables, they are performance
expectancy, effort expectancy, and social influence
[28]. Gender, age, experience, and the willingness of
users are used as moderation variables from four
main factors above towards use and behavior
interest. The relation among all variables is depicted
in the following Figure 2.3.
Figure 2.3
UTAUT Model (Source: [28])
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Vol-2, Issue-12, 2016
ISSN: 2454-1362, http://www.onlinejournal.in

3. Conceptual Framework and Indonesia in East Java as the study subject. The
Hypotheses population in this study was all functional officer
auditors in the representative office of The Audit
This study used successful model developed Board of Republic Indonesia in East Java.
[6] by adding variables of social influence and Considering the experience in using e-Audit to do the
facilitating condition developed by [28]. The writer audit, only the functional officer auditors were
added variables of social influence and facilitating chosen. In this study, since the amount of population
condition because those two variables cannot be was already known, thus the writer employed total
separated from information system employment. It sampling method or census. Data from Human
can be used as far as outside environment influences Source Department (HRD) of The Audit Board of
and as far as the organization provides required Republic Indonesia in East Java until July, 30th 2016
sources (hardware, software, computer, server, stated that total amount of functional officer auditors
experts, education, and training) the information is 143 people consisted of 8 people of Senior Team
system will be used. The writer used variable of e- Head, 23 people of Junior Team Head, 67 members
Audit use because the writer wanted to study the of Senior Team, and 45 members of Junior Team.
behavior of The Audit Board of the Republic This study employed PLS in analyzing the data.
Indonesia auditors in using e-Audit system. Based on
the explanation above, the conceptual framework of
this study is depicted on the following figure. 5. The Result of the Study and Discussion
Evaluation towards 70 valid-to-be-tested
respondents was done in two stages they are
System H1 evaluating measurement model (outer model) and
Quality structural model (inner model). Measurement model
(outer model) was employed to test the validity and
the reliability of variables. Next, the test towards
Informatio structural model was done to predict the causal
n Quality H6 relation among variables or hypotheses testing [9].
Output of Algorithm can be seen on the following
H2
table.
Service E- System
Quality H Audit Benefit
Use Table 5.1 The Algorithm Result
3
Composite R Cronbachs
Variabel AVE Reliability Square Alpha Communality
Social QS 0,5351 0,8678 0 0,8250 0,5351
Influence QI 0,7048 0,9432 0 0,9295 0,7048
H
QSR 0,7097 0,8799 0 0,7954 0,7097
4
SI 0,6644 0,8876 0 0,8625 0,6644
FC 0,6247 0,8664 0 0,7993 0,6247
Facilitatin H5 SU 0,7965 0,8865 0,3150 0,7522 0,7965
g
SB 0,8289 0,9505 0,0643 0,9295 0,8289
Condition
Source: Data were processed in 2016
Note: SQ = System Quality, IQ = Information Quality,
Figure 3.1 Conceptual Framework
SVQ = Service Quality, SI = Social Influence,
FC = Facilitating Condition, SU = System Use,
H1: System Quality has positive impact towards e- SB = System Benefit.
Audit Use
H2: Information Quality has positive impact towards
5.1 The Evaluation of Outer Model
e-Audit Use.
H3: Service Quality has positive impact towards e-
Audit Use. The evaluation of outer model consists of
H4: Social Influence has positive impact towards e- variable validity and instrument reliability tests.
Audit Use.
H5: Facilitating Condition has positive impact 5.1.1 Validity Test
towards e-Audit Use.
H6: E-Audit Use has positive impact towards benefit Validity towards measurement model consists
system of e-Audit implementation. of convergent validity and discriminant validity [9].
The result of convergent validity shows that 6
4. Research Method indicators of quality system, 7 indicators of
information quality, 3 indicators of quality service, 4
This study is an empirical study with the indicators of social influence, 4 indicators of
representative office of The Audit Board of Republic facilitating condition, 2 indicators of system use, and

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Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-12, 2016
ISSN: 2454-1362, http://www.onlinejournal.in

4 indicators of system benefit met the requirement of Table 5.2 Total Impact
convergent validity. As it is displayed on table 5.1,
Original Sample Standard Standard T-
AVE values of all indicators are > 0.5. If loading Indicator Sample Average Deviation Error Statistic
factor score is still 0.5, it is better for the writer not to SQ ->SU 0,3752 0,3964 0,1727 0,1727 2,1733
drop those indicators from their variables as long as IQ ->SU -0,0812 -0,0949 0,1483 0,1483 0,5477
their AVE scores are still > 0.5 [9]. The result of SVQ->SU 0,1660 0,1455 0,1259 0,1259 1,3181
discriminant validity, based on cross loading score, it
SI ->SU -0,0669 -0,0298 0,1276 0,1276 0,5244
shows that 30 variable indicators have higher scores
FC ->SU 0,2238 0,2161 0,1267 0,1267 1,7668
rather than other indicators and centered in related
SU ->SB 0,2536 0,2532 0,0880 0,0880 2,8818
variables. Thus, it can be concluded that the
Source: Data were processed in 2016
employed instrument met the requirement of
Note: SQ = System Quality, IQ = Information Quality,
discriminant validity. SVQ = Service Quality, SI = Social
Influence, FC = Facilitating Condition, SU
5.1.2 Reliability Test = System Use, and SB = System Benefit

Reliability test is the measurement of measurer

consistency in calculating a concept or can be
defined as consistency measurement of respondents
in answering question items in questionnaire [9]. All
indicators also met the requirement of reliability, as
it is shown on table 5.4 that each variable has
cronbach’s alpha score > 0.6 and composite
reliability > 0.7. Therefore, 30 indicators in this
study were all valid and reliable.

5.2 The Evaluation of Inner Model

The evaluation of inner model was done
with measuring determinant coefficient or R2 [7]. R2
is accuracy measure of predicted model which
represents combination of independent variable
impact towards dependent variable, the score range
from 0 until 1 with 1 indicates perfect prediction
accuracy [7]. Table 5.1 shows R2 from the indicator
of System Benefit can be explained 6.43% by
variable of System Use. The R2 score of System Use
is 0.3150 meaning that variation of System Use
variable change can be explained by variable of
System Quality, Information Quality, Service
Quality, Social Influence and Facilitating Condition
in amount of 31.5%.
5.3 The Hypothesis Testing
The testing of direct impact of exogenous
variable towards endogenous variable can be seen on
coefficients path, as it is shown in table 5.2. A
hypothesis of direct impact proven empirically if the
T-statistical testing score is higher than T-table.
Hypotheses in this study are one-tailed hypotheses,
thus for conviction rate of 95% (alpha 5%) the
hypotheses will be accepted if the T-statistical scores
≥ 1.64. Next was deciding the score of β coefficient
which shows the magnitude and direction
(characteristic) independent variable impact towards
dependent variable, whether it is positive or negative
[9].
Figure 5.1 The Structural Model of Hypotheses Testing
Note: KS (SQ) = System Quality, KI (IQ) = Information
Quality, KL (SVQ) = Service Quality, PS (SI) =
Social Influence, KM (FC) = Facilitating
Condition, PS (SU) = System Use, and MS (SB) =
System Benefit.
Hypothesis 1 (H1) states that system quality has
positive impact towards e-Audit use. The result of
testing in table 5.2 shows that t statistical value is
2.1733 (≥1.64), it can be concluded that H1 is
accepted. Coefficient score 0.3752 shows that
system quality has positive impact towards e-Audit
value. The result of this study is consistent with
studies of [24] in Spain, [17] in Finland, as well as
[23] in Indonesia. The three researches give
empirical evidence that system quality is a
significant predictor of system use.
Hypothesis 2 (H2) states that information
quality has positive impact towards e-Audit use. The
result of the test in table 5.2 shows that t statistic
score is 0.5477 (≤ 1.64), thus it can be concluded that
H2 is denied. This empirical evidence is not
consistent with studies result of [24] and [17] but it
consistent with a study of [14]. This empirical
evidence is in contrast with the excellent expectation
of e-Audit system where e-Audit system should have
been able in producing qualified information. The
denied hypothesis is assumed to be occurred because
the data collected by auditors were considered as
unmatched, uncompleted, and not valid. It is
consistent with a study by [36] who revealed that one
of problems in implementing e-Audit is many

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Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-12, 2016
ISSN: 2454-1362, http://www.onlinejournal.in
features in e-Audit portal are not functioned well
because of late data transfer done by auditee.
Hypothesis 3 (H3) states that service quality has
positive impact towards e-Audit use. The result of
the test in table 5.2 shows that the t statistic score is
1.3181 (≤ 1.64), thus it can be concluded that H3 is
denied. This empirical evidence is not consistent
with studies of [29,19,22] but it is consistent with a
study result of [18]. This denied hypothesis is
assumed to be occurred because auditors are required
to have skill to utilize e-Audit system thus helpdesk
assistance is minimalized. One form of its utilization
is by understanding TABK (Teknik Audit Berbasis
Computer/Technique of Computer Assisted Audit)
by using some applications such as Arbutus, ACL,
Excel, etc. Considering technology development
which increases everyday as well as developed
problems, the representative office of The Audit
Board of Republic Indonesia in East Java routinely
update the knowledge and the skill of auditors by
holding routine training.
Hypothesis 4 (H4) states that social influence
has positive impact towards e-Audit use. The result
of the test in table 5.2 shows that the t statistic score
is 0.5224 (≤ 1.64), thus it can be concluded that H4 is
denied. This empirical evidence is not consistent
with studies of [8,27,21] but it is consistent with
study result of [15]. The denied hypothesis is
assumed to be occurred because e-Audit system for
auditors is not a mandatory but optional. In doing
audit, auditors are given freedom to choose audit
technique matched with the entity condition.
Auditors can choose to employ e-Audit or manual
way in collecting entity data. Thus, the audit is not
influences by surrounded environment, including
superior and working partner, in employing e-Audit.
Hypothesis 5 (H5) states that facilitating
condition has positive impact towards e-Audit use.
The result of the test in table 5.2 shows that t statistic
score is 1.7768 (≥ 1.64), thus it can be concluded that
H5 is accepted. The coefficient score 0.2238 shows
that facilitating condition has positive impact
towards e-Audit use. The result of this study is
consistent with studies of [28,8,27] who proved that
there is positive relation between facilitating
condition and information system use.
Hypothesis 6 (H6) states that e-Audit use
has positive impact towards the benefit of e-Audit
implementation. The result of the test in table 5.2
shows that t statistic score is 2.8818 (≥ 1.64), thus it
can be concluded that H6 is accepted. The
coefficient score 0.2536 shows that the e-Audit use
has positive impact towards system benefit. This
result is consistent with studies of [2,25,27] in
Indonesia. The three researches give empirical
evidence that system use is one of determinants from
system benefit.
Imperial Journal of Interdisciplinary Research (IJIR)
5.4 Research Implication
In this part, the implication of done study is
explained. This research combined two information
systems they are the model developed by [6] and
UTAUT developed by [28] by employing variables
of system quality, information quality, service
quality, social influence, facilitating condition,
system use, and system benefit. Based on statistical
test from created hypotheses, there are implication of
theory and implication of practice, they are.
5.4.1 The Implication of Theory
The implication of theory is related to the
factors which have impact towards the successful
system of e-Audit in The Audit Board of Republic
Indonesia. In this study, the variables taken from
successful model of information system developed
by DeLone and McLean are: system quality,
information quality, service quality, system use, and
system benefit. The writer developed the successful
information system of [6] by adding two variables
into the model taken from UTAUT model developed
by [28] they are social influence and facilitated
condition. The result of the study show that first,
system quality of e-Audit is one of factors which has
impact towards e-Audit system use. A system with
good quality will influence the system use. If the
quality of e-Audit system is excellence, users will
repeat the use of e-Audit system routinely and
continually. Second, facilitating condition is also one
of factors which can have influence towards e-Audit
system use. The higher rate of technique and
organization support information system use means
the higher use of e-Audit system. Third, the use of
the system has impact towards the e-Audit system
benefit. The use of e-Audit system can have positive
impact towards individual and organization as the
system benefit such as increase in productivity,
easiness, efficiency and affectivity can be felt. Forth,
the factors of information quality, service quality,
and social influence based on empirical evidence,
have no impact towards the e-Audit system.
5.4.2 The Implication of Practice
The result of the study gives practice
implication for The Audit Board of Republic
Indonesia related to e-Audit system use. The result of
the study concludes that the successful
implementation of e-Audit system is influenced by
the quality of e-Audit system. When e-Audit system
users feel that the quality of the used system is good,
the need to use the system will appear. Then, this
study proves that facilitating condition is also one of
factors from the successful implementation of e-
Audit system and the system use has impact towards
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Vol-2, Issue-12, 2016
ISSN: 2454-1362, http://www.onlinejournal.in
the e-Audit system benefit. Meanwhile the factors of
information quality, service quality, and social
influence based on empirical evidence, have no
impact towards the e-Audit system.
The existence of e-Audit system is very
important in the development of information
technology since through this system the audit can be
done more easily, more efficiently, and more
affectively.
6. Conclusion and Suggestion
6.1 Conclusion
The e-Audit system is a system developed by
The Audit Board to assist The Audit Board in doing
its main task they are auditing, managing, reporting
as well as giving opinion related to financial report to
public interest which is the stakeholder. E-Audit
system includes combining and synergizing
electronic data of The Audit Board (e-BPK) with
electronic data of parties audited by The Audit Board
such as the state ministries, provincial governments,
state-owned companies, provincial-owned
companies, etc. Through synergizing the data, they
can be recorded, processed, utilized, and monitored
by The Audit Board. The data are from various
parties to be audited for managing the state financial.
Through e-Audit system, audit process can be done
more easily, more efficiently, and more affectively in
wider scope.
Based on hypothesis testing by using Partial
Least Square model and descriptive analysis of
respondents’ answers about the factors which
influence the successful system of e-Audit by
employing the modified model of DeLone and
McLean and UTAUT, it can be concluded that first,
system quality of e-Audit is one of factors which has
impact towards e-Audit system use. A system with
good quality will influence the system use. If the
quality of e-Audit system is excellence, users will
repeat the use of e-Audit system routinely and
continually. Second, facilitating condition is also one
of factors which can have influence towards e-Audit
system use. The higher rate of technique and
organization support information system use means
the higher use of e-Audit system. Third, the use of
the system has impact towards the e-Audit system
benefit. The use of e-Audit system can have positive
impact towards individual and organization as the
system benefit such as increase in productivity,
easiness, efficiency and affectivity can be felt. Forth,
the factors of information quality, service quality,
and social influence based on empirical evidence,
have no impact towards the e-Audit system.
Imperial Journal of Interdisciplinary Research (IJIR)
6.2 The Restrictiveness and Suggestion
This study has some restrictiveness which must
be paid attention further. The limited numbers of
respondents participated in this study was caused by
the study time which was coincided with the
schedule of performance audit in the representative
office of The Audit Board in East Java thus some
functional officer auditors were doing their outstation
trips. The next study is suggested to be able widening
the scope of study in central office and other
representative offices thus more respondents can be
chosen.
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