Understanding Determinants of Computer Assisted Audit Techniques (CAATs) Adoption Intention Among Auditors in Indonesia

Abstract

This study aims to identify the factors that influence the auditor's intention to adopt Computer Assisted Audit Techniques (CAATs) in public accounting firms in Indonesia. The contribution of this research is to try to combine two research model concepts, namely the TOE Framework and the UTAUT model to add more apparent empirical evidence regarding the acceptance and application of CAATs. This research is quantitative research that uses primary data by distributing questionnaires. The population in this study were all auditors who worked at the Public Accounting Firm in Tangerang and Jakarta Region of Indonesia. This study integrates two models of technology acceptance, namely TOE and UTAUT. Then this study used the SEM-PLS measurement method, and the data were analyzed using Smartpls 3.0. The results of this study indicate that performance expectancy and environmental context have a significant effect on the adoption intention of CAATs. Meanwhile, effort expectancy, social influence, facilitating conditions, technological context, and organizational context have no significant effect on the adoption intention of CAATs.

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