The Barriers of IT Utilization: A Case Study of Indonesian Audit Organisation

The Indonesian government has sought to implement good governance by issuing a series of laws and regulations in governing the management of state finances. The State Audit Agency (BPK) has the responsibility to conduct finance audit of the government institution based on established auditing standards. One of the strategies that has become the focus of BPK in encouraging auditors to utilize IT services optimally in the audit process. However, based on the performance accountability report IT utilization only reach 80.84% with original target of 97.87%. Thus, this study aims to analyze the factors that become the obstacles in the use of IT in the audit process. The factor was categorized in four dimensions which are technological, organization, environment and human. The data was collected using questionnaire and 115 valid data were analyzed using entropy method to assess the weight of each factors. The results shown that human dimension is the most importance factor to be considered by BPK in IT utilization. However, based on current condition the technological factor need to be improvement urgently since it is the most cited barrier by the respondents.