Role of Training for Successful Use of Audit Tool Software


  • Alwan Sri Kustono University of Jember



actual use, anxiety, auditor, computer intellectual capital, ease of use, usefulness


This study examined the antecedent variables of using audit software tools to assist the auditor in completing tasks. Data were collected by distributing 303 questionnaires to auditors in Indonesia, while the technology acceptance model was used as the basis for constructing the required hypothesis. The returned questionnaires were tested for validity and reliability at the trial stage and after data collection. The data collected was analyzed using SmartPLS Ver.3.2.9 software, a structural equation modeling approach. The result showed that thirteen hypotheses were tested, of which four were rejected and nine were accepted. Furthermore, auditors' acceptance of new information systems depends on anxiety level, ease of use, and understanding of the application's usefulness. Hence, parties interested in using the audit software must conduct intensive introduction and training, which are critical to its successful implementation. Training reduces anxiety and increases computer intellectual capital and ease of use, which are important for the possible acceptance of a new system. Appropriate training reduces auditors' anxiety about using new applications and increases their intellectual capital. It will reduce paradox in conditions where investment in information systems is expensive but has low returns. The three-stage Sobel test concludes anxiety and intellectual capital are intervening variable, therefore, implementing the application in a hurry will reduce its actual usage.



22 Nov 2022