The role of external auditor in the adoptionof computer-assisted audit techniques with unified theory of acceptance and use of technology: An empirical study in public audit firms in Jakarta
This research aimed to analyze the factors that influence the acceptance of Computer Assisted Audit Techniques (CAATs) among external auditors in Public Audit Firms in Jakarta. The Unified Theory of Acceptance and Use of Technology (UTAUT) approach was used for this analysis. Technological advanceme...
| Main Authors: | , , , , |
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| Format: | Article |
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Universitas Bina Nusantara
2023
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| Online Access: | http://psasir.upm.edu.my/id/eprint/110188/ |
| _version_ | 1848865455655092224 |
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| author | Deniswara, Kevin Henky, Thomas Mulyawan, Archie Nathanael Armand, Wishnu Kameshwara Mustapha, Mazlina |
| author_facet | Deniswara, Kevin Henky, Thomas Mulyawan, Archie Nathanael Armand, Wishnu Kameshwara Mustapha, Mazlina |
| author_sort | Deniswara, Kevin |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This research aimed to analyze the factors that influence the acceptance of Computer Assisted Audit Techniques (CAATs) among external auditors in Public Audit Firms in Jakarta. The Unified Theory of Acceptance and Use of Technology (UTAUT) approach was used for this analysis. Technological advancements had an effect on auditors' ability to adopt audit software. However, it had been found that there was no preparation or openness from auditors, leading to suboptimal utilization of audit implementation software and affected the presentation of audit information. This investigation adopted a quantitative method by distributing close-ended questionnaires to external auditors in audit firms in Jakarta. The data were analyzed using Partial Least Square with SmartPLS Ver 3. The results showed that social influence affected behavioral intention of external auditors in Jakarta in adopting and using CAATs. Expectancy performance, effort expectancy, and facilitating conditions did not affect behavioral intention of external auditors in adopting and using CAATs. This research generated contributions that could be further directed toward the development of auditor |
| first_indexed | 2025-11-15T14:04:59Z |
| format | Article |
| id | upm-110188 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-15T14:04:59Z |
| publishDate | 2023 |
| publisher | Universitas Bina Nusantara |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1101882024-09-03T07:52:47Z http://psasir.upm.edu.my/id/eprint/110188/ The role of external auditor in the adoptionof computer-assisted audit techniques with unified theory of acceptance and use of technology: An empirical study in public audit firms in Jakarta Deniswara, Kevin Henky, Thomas Mulyawan, Archie Nathanael Armand, Wishnu Kameshwara Mustapha, Mazlina This research aimed to analyze the factors that influence the acceptance of Computer Assisted Audit Techniques (CAATs) among external auditors in Public Audit Firms in Jakarta. The Unified Theory of Acceptance and Use of Technology (UTAUT) approach was used for this analysis. Technological advancements had an effect on auditors' ability to adopt audit software. However, it had been found that there was no preparation or openness from auditors, leading to suboptimal utilization of audit implementation software and affected the presentation of audit information. This investigation adopted a quantitative method by distributing close-ended questionnaires to external auditors in audit firms in Jakarta. The data were analyzed using Partial Least Square with SmartPLS Ver 3. The results showed that social influence affected behavioral intention of external auditors in Jakarta in adopting and using CAATs. Expectancy performance, effort expectancy, and facilitating conditions did not affect behavioral intention of external auditors in adopting and using CAATs. This research generated contributions that could be further directed toward the development of auditor Universitas Bina Nusantara 2023 Article PeerReviewed Deniswara, Kevin and Henky, Thomas and Mulyawan, Archie Nathanael and Armand, Wishnu Kameshwara and Mustapha, Mazlina (2023) The role of external auditor in the adoptionof computer-assisted audit techniques with unified theory of acceptance and use of technology: An empirical study in public audit firms in Jakarta. The Winners, 24 (1). pp. 1-11. ISSN 2541-2388; ESSN: 1412-1212 https://journal.binus.ac.id/index.php/winners/article/view/8124 10.21512/tw.v24i1.8124 |
| spellingShingle | Deniswara, Kevin Henky, Thomas Mulyawan, Archie Nathanael Armand, Wishnu Kameshwara Mustapha, Mazlina The role of external auditor in the adoptionof computer-assisted audit techniques with unified theory of acceptance and use of technology: An empirical study in public audit firms in Jakarta |
| title | The role of external auditor in the adoptionof computer-assisted audit techniques with unified theory of acceptance and use of technology: An empirical study in public audit firms in Jakarta |
| title_full | The role of external auditor in the adoptionof computer-assisted audit techniques with unified theory of acceptance and use of technology: An empirical study in public audit firms in Jakarta |
| title_fullStr | The role of external auditor in the adoptionof computer-assisted audit techniques with unified theory of acceptance and use of technology: An empirical study in public audit firms in Jakarta |
| title_full_unstemmed | The role of external auditor in the adoptionof computer-assisted audit techniques with unified theory of acceptance and use of technology: An empirical study in public audit firms in Jakarta |
| title_short | The role of external auditor in the adoptionof computer-assisted audit techniques with unified theory of acceptance and use of technology: An empirical study in public audit firms in Jakarta |
| title_sort | role of external auditor in the adoptionof computer-assisted audit techniques with unified theory of acceptance and use of technology: an empirical study in public audit firms in jakarta |
| url | http://psasir.upm.edu.my/id/eprint/110188/ http://psasir.upm.edu.my/id/eprint/110188/ http://psasir.upm.edu.my/id/eprint/110188/ |