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This preliminary study aims to measure the readiness level to use e-audit in higher education institutions, specifically at the University of North Sumatra (USU), using the TRI 2.0 framework. Employing a quantitative, cross-sectional survey, data were gathered from 30 respondents, including leaders, auditors, and financial staff. The research items and instruments were found to be valid and reliable. The T-Test results show that innovativeness, discomfort, and insecurity do not affect the readiness to use e-audit in USU. In contrast, optimism significantly affects USU’s readiness to use e-audits. The results will help leaders at USU and regulators create strategies to improve readiness for using e-audit.

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Are We Ready for E-Audit? Measuring Technology Readiness in Indonesian Public University

  • 章节

  • 发表日期：

    2026年

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  • Ghafira Husna Wijaya,
  • Sambas Ade Kesuma,
  • Risanty,
  • Uchi Lilla Qadri,
  • Alyssa Nadia

摘要

This preliminary study aims to measure the readiness level to use e-audit in higher education institutions, specifically at the University of North Sumatra (USU), using the TRI 2.0 framework. Employing a quantitative, cross-sectional survey, data were gathered from 30 respondents, including leaders, auditors, and financial staff. The research items and instruments were found to be valid and reliable. The T-Test results show that innovativeness, discomfort, and insecurity do not affect the readiness to use e-audit in USU. In contrast, optimism significantly affects USU’s readiness to use e-audits. The results will help leaders at USU and regulators create strategies to improve readiness for using e-audit.