ANALISIS FAKTOR DETERMINAN PENGGUNAAN SISTEM APLIKASI PEMERIKSAAN LAPORAN KEUANGAN PEMERINTAH DAERAH DAN IMPLIKASINYA TERHADAPKINERJAPEMERIKSA (Studi Pada BPK RI Perwakilan Provinsi Jawa Barat)

Identifying what are the factors that influence implementation success of new software technology among the users is vital since the success and failure of any new systems to operate in a new environment depends largely on the acceptance of the users of the system. Audit Board of the Republic of Indonesia has launched the new audit software for auditing the local government financial report, called Examination Application System of Local Government's Financial Statement (SiAP LKPD). This research aims to analyze the factors that can affect auditor in using of SiAP LKPD and its implication on the auditor�s performance. Case study was conducted at Supreme Audit Board representative office on West Java province. The research model used in this research is integrated evaluation model. This model integrates three very well-known theories of information systems, which are DeLone and McLean model, UTAUT model, and HOT Fit. According to integrated evaluation model, technology acceptance has three dimensions: characteristics of the individual, characteristics of the technology, and characteristics of organisational context. Method used in this research is based on quantitative study with data processing techniques using second order confirmatory factor analysis in partial least square (PLS). The result of this research showed that characteristics of the individual with gender as moderating variable, characteristics of the technology, and characteristics of organisational context have influence on behavioral intention to use SiAP LKPD. In the other hand, this study established that age insignificantly moderate the impact of human factor on intention to use SiAP LKPD. Other results indicate that intention to use SiAP LKPD significantly affect user satisfaction and net benefit. Additionally, user satisfaction also affect net benefit. Furthermore, there is incorporation of fit between human, organisational, and technology factors