Year: 2026 | Month: June | Volume: 13 | Issue: 6 | Pages: 283-297
DOI: https://doi.org/10.52403/ijrr.20260629
Measuring e-Audit Readiness in the Banking Sector in Medan City: Perspective of Technology Readiness Index 2.0
Hendra Mulnandar1, Sambas Ade Kesuma2, Rina Br. Bukit3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Hendra Mulnandar
ABSTRACT
The purpose of this study was to measure the readiness of banking personnel, particularly internal auditors, to adopt e-Audit in their daily work. Data were obtained from divisions relevant to e-Audit, including the main division and the system's supporting divisions. This study successfully collected data from 175 respondents from 11 banks, including all state-owned banks, several large private banks, and one of the largest regional banks owned by the local government in Medan. The data analysis techniques used were descriptive analysis in IBM SPSS and the Partial Least Squares Structural Equation Model with SmartPLS.
The results showed that, in an organizational context, OPT and DIS significantly influence e-Audit Readiness. Meanwhile, INN and INS did not. Furthermore, DIS had the strongest influence on e-Audit Readiness. Conversely, INS had the weakest influence on e-Audit Readiness. These findings provide empirical support for the TRI 2.0 instrument in the e-Audit context and confirm the validity and reliability of the TRI scale used.
Keywords: e-Audit Readiness, Optimism, Innovativeness, Insecurity, Discomfort, System Adoption in Organizations, Local Banking in Medan
[PDF Full Text]