The Influence of e-Standard Operating Procedure to Auditors’ e-Satisfaction through IT Capabilities and e-Audit (A Case Study in Petra Christian University, Surabaya, Indonesia)

Sutapa, I Nyoman and Tarigan, Zeplin Jiwa Husada and , Jenny Mochtar (2017) The Influence of e-Standard Operating Procedure to Auditors’ e-Satisfaction through IT Capabilities and e-Audit (A Case Study in Petra Christian University, Surabaya, Indonesia). In: 2017 World Conference on e-Education, e-Business and e-Commerce (WCEEE 2017), 19-06-2017 - 19-06-2017, Phuket - Thailand.

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Abstract

The government of Indonesia requires higher education institutions to implement quality management systems. The approach taken by Petra Christian University (PCU) for the supporting quality management unit is by performing the standardization of services to comply with the ISO 9000. This ISO 9000 is the management system known as Total Quality Management (TQM). To ensure the sustainability of this ISO 9000, the comprehensive audit is required to communicate the quality policy, targets and goals, and predetermined plans to all units within the organization. Questionnaires are distributed to 42 auditors for two years, and analyzed with SEM PLS. The results are obtained as follows: first, e-SOP affects on IT-capabilities; second, e-SOP has a positive impact on e-audit; third, IT-capabilities affects directly on e-audit; fourth, e-audit affects on e-customer satisfaction; and finally, IT capabilities brings a positive impact on e-satisfaction.

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