Factors Affecting the Implementation of Remote Audit in the Audit Process in the COVID-19 Pandemic
6th International Conference on E-Commerce, E-Business and E-Government, ICEEG 2022
; : 345-351, 2022.
Article
in English
| Scopus | ID: covidwho-1973931
ABSTRACT
This study aims to analyze the factors that affect the implementation of a remote audit with the UTAUT model. This study uses a survey method for data collection and uses SmartPLS 3 for data processing. The population of this study is auditors who work at a Public Accounting Firm in DKI Jakarta and use remote auditing while working. A sample of 90 respondents was obtained by purposive sampling. The results showed that the convenience of online access, performance expectations, and social influences significantly affected behavioral intentions. However, effort expectations had no significant impact on behavioral intentions. This study also shows that behavioral intentions significantly affect usage behavior, while the facilitation condition has no significant effect on the behavior of using remote audits. © 2022 ACM.
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Collection:
Databases of international organizations
Database:
Scopus
Language:
English
Journal:
6th International Conference on E-Commerce, E-Business and E-Government, ICEEG 2022
Year:
2022
Document Type:
Article
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