Pengaruh Persepsi Kemudahan Penggunaan, Kegunaan Persepsian, Kompetensi Teknologi, dan Kualitas Sistem Terhadap Efektivitas Penggunaan Audit Tools pada Kantor Akuntan Publik Kota Medan

Abstract

This study aims to determine the influence of perceived ease of use, perceived usefulness, technological competence, and system quality on the effectiveness of audit tools usage in public accounting firms in Medan. The research is associative in nature, utilizing the purposive sampling method. The population of this study consists of auditors working in public accounting firms in Medan. Based on predetermined criteria, the sample size for this study includes 83 auditors. The data analysis method employed is multiple linear regression with the assistance of IBM SPSS Statistics 26. The results of this study indicate that perceived ease of use has a positive and significant effect on the effectiveness of audit tools usage, perceived usefulness has a positive and significant effect on the effectiveness of audit tools usage, technological competence has a positive and significant effect on the effectiveness of audit tools usage, and system quality has a positive and significant effect on the effectiveness of audit tools usage in public accounting firms in Medan.