UTAUT Model in Predicting Auditor Intention in Adopting CAATs

Abstract

This era of the industrial revolution 4.0 affects all fields including accounting itself. So that all areas affected by the era of the industrial revolution 4.0 are both positive and negative. The industrial revolution 4.0 also has an impact on the audit field. The impact is such that auditors do not need to go to the client company's premises to request data which can now be emailed by the client company or are not required to manually calculate the client company's financial reports. The purpose of this research is to see the effect of performance expectancy, effort expectancy, social influence, and facilitating conditions on Indonesian external auditor's intention to adopt and use Computer Assisted Audit Techniques (CAATSs). This research is quantitative causal which use statistical approach to test the hypothesis. We used primary data from questionnaires for analysis. Respondent of this research is auditor who work in public accounting firm. The result of this research is performance expectancy has a sig value. 0.433, effort expectancy has a sig. value 0.03, social influence has a sig value. 0.029, and the facilitating conditions has a sig. value 0.401. So it can be stated that Performance Expectancy (X1) and Facilitating Condition (X4) have no significant effect on Auditor's Intention in Adopting CAATs (Y), Effort Expectancy (X2) and Social Influence (X3) have significant effect on Auditor's Intention in Adopting CAATs (Y).

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