Using the UTAUT Model to Analyze Perception of Independent Auditor on Usage of Computer Assisted Audit Techniques

Jaya Mustika, Lina Karlina, Bagas Dwi Tirta

Abstract


Despite the numerous advantages, computer-assisted audit techniques (CAATs) are rarely used by public accounting firms in developing countries. Using the Unified Theory of Acceptance and Use of Technology (UTAUT), this study aims to analyze independent auditors' perceptions and how its affect the adoption of CAATs. The respondents were auditors at public accounting firms in Bandung. The data were collected through questionnaires and analyzed using Path Analysis and Partial Least Square (PLS) approaches. The independent variables in this study are Performance Expectancy, Effort Expectancy, and Social Influence, the intervening variable is Behavioral Intention, and the dependent variable is Use Behavior. The results of this research indicate that Performance Expectancy has a significant impact on Use Behavior. Both Effort Expectancy, and Social Influence do not have a significant impact on Use Behavior. Behavioral Intention has no mediating effect. Further system advancement, certification, and training is expected to boost the adoption of CAATs.



Keywords


Model to Analyze, Perception of Independent

Full Text:

PDF

References


Ahmi, A., & Kent, S. (2012). The utilisation of generalized audit software (GAS) by external auditors. Managerial Auditing Journal, 28(2), 88113. https://doi.org/10.1108/02686901311284522

Alles, M. G. (2015). Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession. Accounting Horizons, 29(2), 439449. https://doi.org/10.2308/acch-51067

Alles, M., & Gray, G. L. (2016). Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. International Journal of Accounting Information Systems, 22, 4459. https://doi.org/10.1016/j.accinf.2016.07.004

Bougie, R., & Uma, S. (2010). Research methods for business: A skill-building approach. In Haddington: John Wiley & Sons. (Vol. 5).

Chang, A. (2012). UTAUT and UTAUT 2: A Review and Agenda for Future Research. The Winners, 13(2), 10. https://doi.org/10.21512/tw.v13i2.656

Curtis, M. B., & Payne, E. A. (2014). Modeling voluntary CAAT utilization decisions in auditing. Managerial Auditing Journal, 29(4), 304326. https://doi.org/10.1108/MAJ-07-2013-0903

Dias, C., & Marques, R. P. (2018). The use of computer-assisted audit tools and techniques by Portuguese internal auditors. Iberian Conference on Information Systems and Technologies, CISTI, 2018-June, 17. https://doi.org/10.23919/CISTI.2018.8399455

Foon, L. K. (2014). Comparison of consumers behavioral intention towards credit card mobile payment and octopus mobile payment in Hong Kong. No. April, April. https://libproject.hkbu.edu.hk/trsimage/hp/12001082.pdf

Handoko, B. L., Ariyanto, S., & Warganegara, D. L. (2018). Perception of financial auditor on usage of computer assisted audit techniques. Proceedings - 3rd International Conference on Computational Intelligence and Applications, ICCIA 2018, 235239. https://doi.org/10.1109/ICCIA.2018.00052

Hoque, M. R., Saif, A. N. M., AlBar, A. M., & Bao, Y. (2016). Adoption of information and communication technology for development: A case study of small and medium enterprises in Bangladesh. Information Development, 32(4), 9861000. https://doi.org/10.1177/0266666915578202

Imam Ghozali, & Latan, H. (2014). Partial Least Squares Konsep, Teknik, dan. Aplikasi Menggunakan Program SmartPLS 3.0. Penerbit Universitas Dipenogoro, 1.

Janvrin, D. J., & Bierstaker, J. L. (2015). An Examination of Audit Information Technology Usage and Perceived Importance. ResearchGate, 22(1), 121.

Janvrin, D., Lowe, D. J., & Bierstaker, J. (2008). Auditor Acceptance of Computer-Assisted Audit Techniques. American Accounting Association Auditing Mid Year Meeting AAA, April, 126.

Lestari, D., Mardian, S., & Firman, M. A. (2020). Why dont auditors use computer-assisted audit techniques? study at small public accounting firms. The Indonesian Accounting Review, 10(2), 105. https://doi.org/10.14414/tiar.v10i2.1974

M. Y. Wu, P. Y. Y., & Y. C. Weng. (2012). A study on user behavior for i pass by UTAUT: Using taiwans MRT as an example. Asia Pacific Manag. Rev, 17(1), 91111.

Mahzan, N., & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors. Managerial Auditing Journal, 29(4), 327349. https://doi.org/10.1108/MAJ-05-2013-0877

Mansour, E. M. (2016). Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan. Business and Economic Research, 6(1), 248. https://doi.org/10.5296/ber.v6i1.8996

Mustapha, M., & Jin Lai, S. (2017). Information Technology in Audit Processes: An Empirical Evidence from Malaysian Audit Firms. International Review of Management and Marketing, 7(2), 53. http:www.econjournals.com

Reinaldo, K., & Yenni Carolina, S. (2019). The Effect of Auditor Competence to Fraudulent Financial Reporting Detection on Public Accountant Office At Bandung and Jakarta. South East Asia Journal of Contemporary Business, Economics and Law, 20(5), 178184.

Rindang Widuri, Department of Accounting and Finance, Bina Nusantara University, & Jakarta, I. (2016). Adopting generalized audit software: an Indonesian perspective. Managerial Auditing Journal, 31(8), 821847.

Saputra, I. W. D., & Dwirandra, A. A. N. B. (2015). Analisis Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Teknik Audit Sekitar Komputer. E-Jurnal Akuntansi, 12(2), 395409. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/11672/0

Sayekti, F. N., Purnama, G. W., & Herdiyanto, K. (2015). FEE AUDIT SEBAGAI PEMODERASI PENGARUH TIME BUDGET PRESSURE DAN AUDIT TENURE PADA SKEPTISISME PROFESIONAL.

Tiberius, V., & Hirth, S. (2019). Impacts of digitization on auditing: A Delphi study for Germany. Journal of International Accounting, Auditing and Taxation, 37, 100288. https://doi.org/10.1016/j.intaccaudtax.2019.100288

Ulfa, A. (2021). Perceptions of Financial Auditors on the Use of Computer Assisted Audit Techniques. Jurnal Ilmiah Akuntansi, 5(3), 297307. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index

V. Venkatesh, & Davis, F. D. (2012). Theoretical Acceptance Extension Model : Field Four Studies of the Technology Longitudinal. S. M. W. College, 46(2), 186204.

Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly: Management Information Systems, 27(3), 425478. https://doi.org/10.2307/30036540

Venkatesh, V., Thong, J. Y. L., & Xu, X. (2012). Venkatesh_Thong_Xu_MISQ_forthcoming (GENDER AGE EXPERIENCE). MIS Quarterly, 36(1), 157178.




DOI: https://doi.org/10.30596/miceb.v1i0.168

Refbacks

  • There are currently no refbacks.