Cover Image

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...

Full description

Saved in:
Bibliographic Details
Main Authors: Deniswara, Kevin, Henky, Thomas, Mulyawan, Archie Nathanael, Armand, Wishnu Kameshwara, Mustapha, Mazlina
Format: Article
Published: Universitas Bina Nusantara 2023
Online Access:http://psasir.upm.edu.my/id/eprint/110188/
https://journal.binus.ac.id/index.php/winners/article/view/8124
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.upm.eprints.110188
record_format eprints
spelling my.upm.eprints.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
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
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
format Article
author Deniswara, Kevin
Henky, Thomas
Mulyawan, Archie Nathanael
Armand, Wishnu Kameshwara
Mustapha, Mazlina
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
author_facet Deniswara, Kevin
Henky, Thomas
Mulyawan, Archie Nathanael
Armand, Wishnu Kameshwara
Mustapha, Mazlina
author_sort Deniswara, Kevin
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_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_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_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
publisher Universitas Bina Nusantara
publishDate 2023
url http://psasir.upm.edu.my/id/eprint/110188/
https://journal.binus.ac.id/index.php/winners/article/view/8124
_version_ 1811686057250390016
score 13.211869

Similar Items