THE IMPACT OF TASK-TECHNOLOGY FIT AND INFORMATION TECHNOLOGY UTILIZATION ON ACCOUNTING FIRM AUDITOR’S PERFORMANCE

Sindik Widati

Abstract


Many literatures suggest that information technology is important for both public and private organizations because it can improve organization performance and represent one of the potential aids to create competitiveness. According to Goodhue and Thompson (1995), studies that analyse the relationship between an information system and performance can be classified into mainstream, i.e. research focusing on task-technology fit (TTF) and the other focusing on the use of an information technology. However, prior studies provide inconsistent results. Thus, the study investigates the impact of the task - technology fit and the utilization of the information technology on the performance of the accounting firm auditors in Central Java and Yogyakarta. The sample for the study are 139 auditors of 22 accounting firm in Central Java and Yogyakarta that use computer-based information system to identify, to obtain, to integrate and to interpret the data in accomplishing their duties. The study usesa multiple regression to analyse sample. The result shows that task-technology fit gives positive impact on accounting firm auditor‘s performance. Meanwhile, the utilization of the information technology does notgive positive impact on accounting firm auditor‘s performance.

Keywords


Task - Technology Fit (TTF), IT utilization, performance

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