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The online auditor general's report acceptance among public servants in Malaysia : An empirical investigation through technology acceptance model (TAM)

This quantitative research paper entitled The Online Auditor General’s Report Acceptance Among Public Servants In Malaysia : An Empirical Investigation Using the Technology Acceptance Model (TAM), aims to determine the effect of perceived ease of use (PEU) and perceived usefulness (PU) as the indepe...

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Main Author: Mohd Iskandar, Amran
Format: Thesis
Language:English
English
Published: 2014
Subjects:
HJ Public Finance
T Technology (General)
Online Access:https://etd.uum.edu.my/4703/1/s815949.pdf
https://etd.uum.edu.my/4703/2/s815949_abstract.pdf
https://etd.uum.edu.my/4703/
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spelling my.uum.etd.47032022-08-03T01:41:53Z https://etd.uum.edu.my/4703/ The online auditor general's report acceptance among public servants in Malaysia : An empirical investigation through technology acceptance model (TAM) Mohd Iskandar, Amran HJ Public Finance T Technology (General) This quantitative research paper entitled The Online Auditor General’s Report Acceptance Among Public Servants In Malaysia : An Empirical Investigation Using the Technology Acceptance Model (TAM), aims to determine the effect of perceived ease of use (PEU) and perceived usefulness (PU) as the independent variables on actual system use on acceptance of Online Auditor General’s Report among Public Servants (AC). Respondents for this study comprised 168 of Public Servants from four ministry in Putrajaya. Four ministry are Ministry of Health, Ministry of Education, Ministry of Internal Affairs and Prime Minister Department. Data were analyzed using SPSS version 17. Tests conducted were Pearson correlation and multiple regressions. The correlation between independent variable PEU and BI is 0.586 or 58.6% correlated and the significant value is p<0.01. They are highly correlated. The correlation between independent variable PU and BI is 0.593 or 59.3% correlated and the significant value is p<0.01. They are correlated. The correlation between PEU and PU is 0.525 or 52.5% is high. The correlation between BI and dependent variable PEU is 0.742 or 74.2% correlated and the significant value is p<0.01. They are very highly correlated. The Pearson correlation showed that PEU and PU were correlated with AC. Multiple regressions showed that the results show that PEU is significantly relationship to BI (ß value = 0.586, p = 0.01). PU is significantly relationship to BI (ß value = 0.617, p = 0.01). PEU and PU was found to be significantly relationship (ß value = 0.761, p = 0.01). BI was found to be significantly relationship to AC (ß value = 0.441, p = 0.01). For the mediation effect, PU mediated the relationship between PEU and BI. With the mediation effect, the PU.PEU to BI, ß value = 0.374, p = 0.01. This shows that ß value reduced from 0.586 to 0.374. For the other mediation effect, BI mediated the relationship between PU and AC. With the mediation effect, the PU.BI to AC, ß value = 0.441, p = 0.01. This shows that ß value reduced from 0.720 to 0.441. Therefore, BI and PU is the mediator. Recommendations were suggested that National Audit Department make an awareness on Online Auditor General’s Report among the Public Servants in Malaysia. Government also must make a regulation that Auditor General’s Report is to be use as a guidelines on financial management in public sector. From the pervious Auditor General’s Report, it show that the report is indicator of weaknesses in the financial management of public funds. There for, government should use the Auditor General’s Report as indicator to make changing the rule and procedures of financial management 2014 Thesis NonPeerReviewed text en https://etd.uum.edu.my/4703/1/s815949.pdf text en https://etd.uum.edu.my/4703/2/s815949_abstract.pdf Mohd Iskandar, Amran (2014) The online auditor general's report acceptance among public servants in Malaysia : An empirical investigation through technology acceptance model (TAM). Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HJ Public Finance
T Technology (General)
spellingShingle HJ Public Finance
T Technology (General)
Mohd Iskandar, Amran
The online auditor general's report acceptance among public servants in Malaysia : An empirical investigation through technology acceptance model (TAM)
description This quantitative research paper entitled The Online Auditor General’s Report Acceptance Among Public Servants In Malaysia : An Empirical Investigation Using the Technology Acceptance Model (TAM), aims to determine the effect of perceived ease of use (PEU) and perceived usefulness (PU) as the independent variables on actual system use on acceptance of Online Auditor General’s Report among Public Servants (AC). Respondents for this study comprised 168 of Public Servants from four ministry in Putrajaya. Four ministry are Ministry of Health, Ministry of Education, Ministry of Internal Affairs and Prime Minister Department. Data were analyzed using SPSS version 17. Tests conducted were Pearson correlation and multiple regressions. The correlation between independent variable PEU and BI is 0.586 or 58.6% correlated and the significant value is p<0.01. They are highly correlated. The correlation between independent variable PU and BI is 0.593 or 59.3% correlated and the significant value is p<0.01. They are correlated. The correlation between PEU and PU is 0.525 or 52.5% is high. The correlation between BI and dependent variable PEU is 0.742 or 74.2% correlated and the significant value is p<0.01. They are very highly correlated. The Pearson correlation showed that PEU and PU were correlated with AC. Multiple regressions showed that the results show that PEU is significantly relationship to BI (ß value = 0.586, p = 0.01). PU is significantly relationship to BI (ß value = 0.617, p = 0.01). PEU and PU was found to be significantly relationship (ß value = 0.761, p = 0.01). BI was found to be significantly relationship to AC (ß value = 0.441, p = 0.01). For the mediation effect, PU mediated the relationship between PEU and BI. With the mediation effect, the PU.PEU to BI, ß value = 0.374, p = 0.01. This shows that ß value reduced from 0.586 to 0.374. For the other mediation effect, BI mediated the relationship between PU and AC. With the mediation effect, the PU.BI to AC, ß value = 0.441, p = 0.01. This shows that ß value reduced from 0.720 to 0.441. Therefore, BI and PU is the mediator. Recommendations were suggested that National Audit Department make an awareness on Online Auditor General’s Report among the Public Servants in Malaysia. Government also must make a regulation that Auditor General’s Report is to be use as a guidelines on financial management in public sector. From the pervious Auditor General’s Report, it show that the report is indicator of weaknesses in the financial management of public funds. There for, government should use the Auditor General’s Report as indicator to make changing the rule and procedures of financial management
format Thesis
author Mohd Iskandar, Amran
author_facet Mohd Iskandar, Amran
author_sort Mohd Iskandar, Amran
title The online auditor general's report acceptance among public servants in Malaysia : An empirical investigation through technology acceptance model (TAM)
title_short The online auditor general's report acceptance among public servants in Malaysia : An empirical investigation through technology acceptance model (TAM)
title_full The online auditor general's report acceptance among public servants in Malaysia : An empirical investigation through technology acceptance model (TAM)
title_fullStr The online auditor general's report acceptance among public servants in Malaysia : An empirical investigation through technology acceptance model (TAM)
title_full_unstemmed The online auditor general's report acceptance among public servants in Malaysia : An empirical investigation through technology acceptance model (TAM)
title_sort online auditor general's report acceptance among public servants in malaysia : an empirical investigation through technology acceptance model (tam)
publishDate 2014
url https://etd.uum.edu.my/4703/1/s815949.pdf
https://etd.uum.edu.my/4703/2/s815949_abstract.pdf
https://etd.uum.edu.my/4703/
_version_ 1740828423365853184
score 13.211869

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