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

• 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/

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