Bambang Leo Handoko
ABSTRACT
The industrial revolution 4.0 has penetrated all fields, including accounting and auditing. Higher education institutions and universities, in this case as labor printers, are also required to prepare graduates who are technologically savvy. We at the auditing scientific community also prepare students to become auditors who understand technology, in this case audit software. In order to become quality auditor in the future, literacy in audit software is mandatory for accounting student. We examine the factors that influence student interest in learning audio software. We use the approach of the theory of planned behavior and social cognitive theory. Our research is quantitative research, the object of our research is students who take the method and practice of computerized audit course. The data we process is primary data from questionnaires to respondents. We use statistical software for data analysis, namely Smart PLS 3. Our results state that the variables attitude, perceived behavioral control and self-efficacy have a significant effect, while subjective norms have no significant effect on student intention in learning audit software.
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