Pengujian Model Unified Theory of Acceptance and Use of Technology pada Pengaruh Kepuasan Pengguna dan Kompetensi Akuntansi terhadap Kualitas Analisis Akuntansi Fiskal di Kantor Pelayanan Pajak Provinsi Bali
DOI:
https://doi.org/10.38035/jafm.v7i1.3185Keywords:
Analisis Akuntansi Fiskal, Kepuasan Pengguna, EUCS, Kompetensi, UTAUTAbstract
Pengawasan kepatuhan wajib pajak oleh Direktorat Jenderal Pajak menuntut Account Representative (AR) menghasilkan analisis akuntansi fiskal yang akurat, tepat waktu, dan mampu mendeteksi anomali. Kompleksitas data serta dinamika regulasi mendorong pemanfaatan sistem berbasis End User Computing (EUC) bernama Lolipop sebagai alat bantu analisis. Namun, kualitas analisis fiskal bukan hanya dipengaruhi oleh penggunaan sistem, melainkan melainkan juga oleh tingkat kepuasan pengguna serta kompetensi akuntansi yang dimiliki. Selain itu, efektivitas pemanfaatan sistem sebagai representasi perilaku penggunaan teknologi juga diduga memengaruhi hubungan tersebut. Studi ini berfokus pada pengujian hubungan antara tingkat kepuasan pengguna sistem berbasis EUC Lolipop dan kompetensi akuntansi terhadap kualitas analisis akuntansi fiskal, serta menguji peran efektivitas pemanfaatan sistem dalam kerangka UTAUT selaku faktor moderasi. Studi ini dirancang dengan metode penelitian kuantitatif yang melibatkan seluruh AR di Kantor Wilayah Direktorat Jenderal Pajak Bali sebagai responden, dengan total sebanyak 204 orang. Data dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) guna menguji keterkaitan antarvariabel yang diteliti. Hasil analisis menunjukkan bahwa kepuasan pengguna sistem serta kompetensi akuntansi berpengaruh positif dan signifikan terhadap kualitas analisis akuntansi fiskal. Sementara itu, efektivitas pemanfaatan sistem (UTAUT) tidak terbukti memoderasi hubungan antara kepuasan pengguna dan kualitas analisis, namun berperan dalam memperkuat pengaruh kompetensi akuntansi terhadap kualitas analisis fiskal. Temuan ini mengindikasikan bahwa kualitas analisis fiskal tidak dihasilkan semata-mata oleh kecanggihan sistem maupun oleh kompetensi individu secara terpisah, melainkan oleh sinergi antara aset profesional dan mekanisme pemanfaatan teknologi, di mana teknologi tidak menggantikan peran kompetensi, tetapi memperkuat dan mengaktualisasikannya dalam konteks pengawasan perpajakan.
References
Albashrawi, M. (2020). Integrating big data analytics into accounting information systems: The moderating role of digital competence. International Journal of Accounting Information Systems, 38, 100473. https://doi.org/10.1016/j.accinf.2020.100473
Al Sofyani, H., Kühlmann, T. M., Bisogno, M., & Scafarto, V. (2025). Breaking barriers in audit quality: The dynamic interactions between competence, time budget pressure, and audit complexity. International Journal of Auditing. Advance online publication. https://doi.org/10.1016/j.ijau.2025.100733
Angrayni, N. (2025). Evaluating user interfaces in e-learning satisfaction using usability metrics. Brilliance Journal of Applied Sciences, 8(2), 45–59.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and assurance services: An integrated approach (16th ed.). Pearson.
Artana, I. K. P., Diatmika, I. P. G., & Atmadja, A. T. (2023). The influence of auditor opinion, company size, external pressure on fraud financial reporting with industrial conditions as intervening variables. International Journal of Social Science and Business, 7(1), 208–215. https://doi.org/10.23887/ijssb.v7i1.57651
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Billa, R. D. S., & Indriani, M. (2023). Pengaruh pengendalian internal dan audit internal terhadap pencegahan fraud dengan anti-fraud awareness sebagai pemoderasi pada industri perbankan Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 8(1), 135–145. https://doi.org/10.24815/jimeka.v8i1.22138
DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information Systems Research, 3(1), 60–95. https://doi.org/10.1287/isre.3.1.60
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
Doll, W. J., & Torkzadeh, G. (1988). The measurement of end-user computing satisfaction. MIS Quarterly, 12(2), 259–274. https://doi.org/10.2307/248851
Hadji, B., & Degoulet, P. (2016). Information system end-user satisfaction and continuance intention: A unified modeling approach. Journal of Biomedical Informatics, 61, 185–193. https://doi.org/10.1016/j.jbi.2016.03.021
Hapsara, M. Y., Yuniarta, G. A., Purnamawati, I. G. A., & Suwarno, T. E. (2025). Computer self-efficacy, auditor experience, and auditor competence on audit quality with the use of ATLAS application as a moderation. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik, 20(1), 117–138. https://doi.org/10.25105/jipak.v20i1.21469
IFAC. (2019). International Education Standards (IES) 3 & 4.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kapo, A., Turulja, L., Zaimović, T., & Mehić, S. (2021). Examining the effect of user satisfaction and business intelligence system usage on individual job performance. Journal of Contemporary Management Issues, 26(2), 43–62.
Khulsum, N. (2025). Breaking barriers in audit quality: The dynamic interactions between auditor competence, time pressure, and digital transformation. Journal of Accounting and Organizational Change, 21(1), 88–107.
Monteiro, A. P., Vale, J., Leite, E., & Lis, M. (2024). Linking quality of accounting information system and financial reporting to non-financial performance. International Journal of Accounting Information Systems, 54, 100671. https://doi.org/10.1016/j.accinf.2024.100671
Mudau, T. N. (2024). Determinants and consequences of routine and advanced system use. Information & Management, 61(4), 103782. https://doi.org/10.1016/j.im.2024.103782
Murniasih, N. M. S., Adiputra, I. M. P., & Purnamawati, I. G. A. (2024). Pengaruh persepsi kemudahan, kepercayaan, risiko, lingkungan, dan sistem informasi akuntansi terhadap efektivitas aplikasi Balipay dengan kepuasan sebagai pemoderasi. Syntax Literate: Jurnal Ilmiah Indonesia, 9(2), 875–889. https://doi.org/10.36418/syntax-literate.v9i2.15989
Panko, R. R., & Port, D. N. (2013). End user computing: The dark matter of corporate IT. Journal of Organizational and End User Computing, 25(3), 1–19. https://doi.org/10.4018/joeuc.2013070101
Pasch, M., & Ha, D. (2025). Human–AI interaction and user satisfaction: Empirical evidence from online reviews of AI products. Computers in Human Behavior Reports, 100272. https://doi.org/10.1016/j.chbr.2025.100272
Petter, S., DeLone, W., & McLean, E. (2008). Measuring information systems success. European Journal of Information Systems, 17(3), 236–263. https://doi.org/10.1057/ejis.2008.1
Prabowo, R., & Suhartini, D. (2021). Determinants of audit quality in government audits: Competence, independence, and professional skepticism. Jurnal Akuntansi Multiparadigma, 12(2), 120–133.
Premana, W., Purnamawati, I. G. A., & Adiputra, I. M. P. (2023). Pengaruh pengendalian internal, kompetensi sumber daya manusia, dan tekanan keuangan terhadap kecurangan akuntansi. Jurnal Akuntansi Profesi, 14, 276–288.
Prayudi, M. A., Nurkholis, N., Saraswati, E., & Rusydi, M. K. (2024). Top management characteristics and strategic change in public hospitals. Australasian Accounting, Business and Finance Journal, 18(1), 44–60. https://doi.org/10.14453/aabfj.v18i1.04
Purnamawati, I. G. A., & Yuniarta, G. A. (2023). Pengaruh kualitas sistem dan kemudahan penggunaan terhadap kepuasan pengguna.
Saptono, P. B. (2023). Quality of e-tax system and tax compliance intention: The mediating role of user satisfaction. Informatics, 10(1), 22. https://doi.org/10.3390/informatics10010022
Singh, S., Sharma, M., & Sharma, R. (2020). An integrated model combining ECM and UTAUT. Australasian Journal of Information Systems, 24, 1–20. https://doi.org/10.3127/ajis.v24i0.2752
Susanto, H., Nurkholis, & Rahman, A. (2022). The effect of auditor competence and digital forensic support on audit quality. Journal of Accounting and Investment, 23(2), 269–285. https://doi.org/10.18196/jai.v23i2.13219
Tan, L. M., & Laswad, F. (2018). Professional skills required of accountants. Accounting Education, 27(5), 403–432. https://doi.org/10.1080/09639284.2018.1490189
Tian, X. F., & Wu, R. Z. (2022). Determinants of mobile health continuance intention. International Journal of Environmental Research and Public Health, 19(16), 9980. https://doi.org/10.3390/ijerph19169980
Vanhoeyveld, J., Martens, D., & Peeters, B. (2020). VAT fraud detection with anomaly detection techniques. Applied Soft Computing, 94, 106435. https://doi.org/10.1016/j.asoc.2020.106435
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540
Venkatesh, V., Thong, J. Y. L., & Xu, X. (2012). Consumer acceptance and use of technology. MIS Quarterly, 36(1), 157–178. https://doi.org/10.2307/41410412
Xue, J. (2024). UTAUT in public sector technology adoption. Government Information Quarterly, 41(2), 102817.
Zheng, G., Song, L., & Hu, J. (2024). Big data analytics for fiscal risk management. Government Information Quarterly, 41(2), 101848. https://doi.org/10.1016/j.giq.2024.101848
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 I Komang Adi Saputra, Made Aristia Prayudi, I Putu Gede Diatmika
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Journal of Accounting and Finance Management (JAFM) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Journal of Accounting and Finance Management (JAFM).
