ABSTRACT
The purpose of this study was to determine the auditor's acceptance of the use of audit technology in the process of financial audit work. This research is a quantitative research that uses primary data in the form of questionnaires distributed to research objects, namely auditors who work in public accountant offices. This research instrument refers to previous research developed by [1] and used by [2] which refers to Technical Organizational Environmental (TOE). This study examines hypotheses between variables using path analysis, while the independent variables in this study are Technical Context, Organizational Context and Environmental Context while the Firm Size moderating variable and the dependent variable are Adoption of Audit Technology. The results of this study are to knowing the adoption of auditors in information technology in their work processes. It is expected that it will provide an overview of the auditor's expectations on the use of information technology, so that it can improve the quality of work to be more effective and efficient, especially in terms of time and energy. The results of this study are expected to provide an overview of the adoption of audit technology by auditors in the financial audit process.
- L. Tornatzky and M. Fletscher, "The Deployment of Technology," in The Processes of Technological Innovation, 1990, pp. 118--147.Google Scholar
- K. Rosli, P. H. P. Yeow, and E.-G. Siew, "Adoption of Audit Technology in Audit Firms," Proc. 24th Australas. Conf. Inf. Syst., pp. 1--12, 2013.Google Scholar
- R. L. Braun and H. E. Davis, "Computer assisted audit tools and techniques: analysis and perspectives," Manag. Audit. J., vol. 18, no. 9, pp. 725--731, Dec. 2003.Google ScholarCross Ref
- A. Ahmi and S. Kent, "The utilisation of generalized audit software (GAS) by external auditors," Manag. Audit. J., vol. 28, no. 2, pp. 88--113, 2013.Google ScholarCross Ref
- K. K. Y. Kuan and P. Y. K. Chau, "A perception-based model for EDI adoption in small businesses using a technology-organization-environment framework," Inf. Manag., vol. 38, no. 8, pp. 507--521, 2001. Google ScholarDigital Library
- A. Scupola, "The adoption of internet commerce by SMES in the south of Italy: An environmental, technological and organizational perspective," J. Glob. Inf. Technol. Manag., vol. 6, no. 1, pp. 52--71, 2003.Google ScholarCross Ref
- M. A. Aljowaidi, "A study of E-commerce Adoption Using the TOE Framework in Saudi Retailers: Firm Motivations, Implementation and Benefits A thesis submittied in fulfilment of the requirements for the," no. September, 2015.Google Scholar
- H. O. Awa, O. U. Ojiabo, and B. C. Emecheta, "Integrating TAM, TPB and TOE frameworks and expanding their characteristic constructs for e-commerce adoption by SMEs," J. Sci. Technol. Policy Manag., vol. 6, no. 1, pp. 76--94, 2015.Google ScholarCross Ref
- C. Chiu, S. Chen, and C. Chen, "An Integrated Perspective of TOE Framework and Innovation Diffusion in Broadband Mobile Applications Adoption by Enterprises," Int. J. Manag. Econ. Soc. Sci., vol. 6, no. 1, pp. 14--39, 2017.Google Scholar
- M. Mckinnie, "Cloud Computing: TOE Adoption Factors By Service Model In Manufacturing," p. 131, 2016.Google Scholar
- B. L. Handoko, R. Widuri, and H. Sarjono, "The effect of third party auditor and quality of service through cloud storage security to cloud user trust," 2017 9th IEEE Int. Conf. Commun. Softw. Networks, ICCSN 2017, vol. 2017--January, pp. 1397--1401, 2017.Google Scholar
- F. D. Davis, "Perceived Usefulness, Perceived Ease Of Use, And User Acceptance," MIS Q., vol. 13, no. 3, pp. 319--339, 1989. Google ScholarDigital Library
- R. Debreceny, S. Lee, W. Neo, and J. S. Toh, "Employing generalized audit software in the financial services sector Challenges and opportunities," vol. 20, no. 6, pp. 605--618.Google Scholar
- M. Fishbein and I. Ajzen, "Belief, Attitude, Intention and Behaviour: An Introduction to Theory and Research," Read. MA AddisonWesley, no. August, p. 480, 1975.Google Scholar
- P. Lai, "the Literature Review of Technology Adoption Models and Theories for the Novelty Technology," J. Inf. Syst. Technol. Manag., vol. 14, no. 1, pp. 21--38, 2017.Google Scholar
- I. Arpaci, Y. C. Yardimci, S. Ozkan, and O. Turetken, "Organizational Adoption of Information Technologies: a Literature Review," Int. J. Ebus. eGOVERNMENT Stud., vol. 4, no. 2, pp. 37--50, 2012.Google Scholar
- M. Ghobakhloo, T. S. Hong, M. S. Sabouri, and N. Zulkifli, "Strategies for Successful Information Technology Adoption in Small and Medium-sized Enterprises," Information, vol. 3, no. 4, pp. 36--67, 2012.Google ScholarCross Ref
- N. K. Haslinda Hassan, Mohd Herry Mohd Nasir, "Factors Influencing Cloud Computing Adoption in," J. ICT, vol. 1, no. 1, pp. 21--41, 2017.Google Scholar
- M. A. Jacobs, E. Heim, and J. B. Chassan, "Intensive design in the study of differential therapeutic effects," Compr. Psychiatry, vol. 7, no. 4, pp. 278--289, 1966.Google ScholarCross Ref
- J. T. Roscoe, Fundamental Research Statistics for the Behavioural Sciences. New York: Holt Rinehart & Winston, 1975.Google Scholar
- U. Sekaran and R. Bougie, "Research methods for business," in Research methods for business, 2013, p. 436.Google Scholar
Index Terms
- Adoption of Information Technology in Public Accounting Firm
Recommendations
Technology Acceptance Model, Social Cognitive Theory and Remote Audit in Predicting Auditor Attitude toward Technology during Pandemic Covid-19
ICIBE '21: Proceedings of the 7th International Conference on Industrial and Business EngineeringIn this era of industry 4.0, all fields have become digital, including accounting and auditing. Auditors must keep up with the times by adopting audit technology, one of which is audit software. In addition, the current Covid-19 pandemic condition ...
Technology Organization Environment in Predicting Auditor Intention to Study Metaverse Audit
ICEEG '23: Proceedings of the 2023 7th International Conference on E-Commerce, E-Business and E-GovernmentCurrently, in the era of industry 4.0, the business world is experiencing rapid changes. This change is marked by various developments in the world of technology, including the phenomenon of the metaverse world. Many companies already have digital ...
Factors Affecting RFID Adoption: An Exploratory Study
In marketing, a customer purchases a product while a consumer uses the product; which means that an adopter of an innovation behaves like a consumer of a new product. But surprisingly no initiative has been made to relate/integrate an adopter with a ...
Comments