ANALISIS ANTUSIASME PENGGUNAAN ATLAS AUDIT SOFTWARE PADA MAHASISWA AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL

ANALYSIS OF ENTHUSIASM IN USING ATLAS AUDIT SOFTWARE IN ACCOUNTING STUDENTS USING THE TECHNOLOGY ACCEPTANCE MODEL APPROACH

Penelitian ini bertujuan untuk menguji pengaruh Perceived Effectiveness dan Perceived Ease of Use terhadap Antusiasme Penggunaan Software Audit ATLAS dalam Pembelajaran Praktik Audit pada Mahasiswa S1 Akuntansi Perguruan Tinggi Negeri di Surabaya. Penelitian ini menggunakan metode kuantitatif deskriptif dengan jumlah sampel sebanyak 321 mahasiswa yang diambil dari total populasi mahasiswa S1 Akuntansi PTN di Surabaya. Temuan penelitian ini mengungkapkan: (1) Perceived Ease of Use tidak berpengaruh signifikan terhadap Antusiasme Penggunaan Software Audit ATLAS; (2) Perceived Effectiveness berpengaruh positif terhadap Antusiasme Penggunaan Software Audit ATLAS.. Temuan ini memberikan wawasan berharga bagi para pendidik dan pengembang perangkat lunak dalam meningkatkan penerapan dan efektivitas ATLAS Audit Software dalam Praktikum Audit.

This study aims to examine the influence of Perceived Usefulness and Perceived Ease of Use on the Enthusiasm for Using ATLAS Audit Software in Auditing Practice Learning among undergraduate accounting students at public universities in Surabaya. The research employs a quantitative descriptive method, with a sample size of 321 students, drawn from the total population of undergraduate accounting students at these institutions. The findings of this study reveal that: (1)Perceived Ease of Use does not significantly affect the Enthusiasm for Using ATLAS Audit Software; (2)Perceived Usefulness has a positive effect on the Enthusiasm for Using ATLAS Audit Software. These findings provide valuable insights for educators and software developers in improving the adoption and effectiveness of ATLAS Audit Software in auditing education.