Faktor yang Berpengaruh terhadap Kesiapan BPK RI Sulawesi Tenggara dalam “E-Audit”

Abstract

One of the bureaucratic reform implementation is the application of electronicgovernment (e-government). This is for the reason that e-government is considered ableto actualize the enhanced performance of bureaucracy. Nevertheless, this application ofe-government should also be in unison with the readiness of the officers. The purpose ofthis research is to analyze factor that affecting The Readiness of Auditor on implementinge-audit as well as to analyze The Readiness of Auditor on implementing e-audit.The respondents were all of auditor of The Audit Board of The Republic of IndonesiaRepresentative Office of Southeast Sulawesi as a census research. To analyze factor thataffecting The Readiness of Auditor on implementing e-audit and The Readiness of Auditoron implementing e-audit, a multiple linear regression of questionnaires was used. Therewere found that Auditor have been ready for e-audit implementation simultaneouslyCompatibility and Ease of Use affects Auditor Readiness.