Analysis of Factors Affecting Acceptance of Audit Software for External Auditor during Pandemic of Covid 19

ABSTRACT

This study uses a modified UTAUT model to examine the variables that influence external auditors' approval of audit software. The survey approach is used in this study to gather data, and SmartPLS 3 is used to process the data. Purposive sampling was used to choose 180 respondents from the study's population of auditors who work for DKI Jakarta Public Accounting Firm and often use audit software. The findings indicated that social influence and the ease of internet access had an impact on behavioral intention, while performance expectations and effort expectations had no discernible affect on behavioral intention to adopt audit software. Additionally, this study demonstrates that supportive conditions had an impact on use behavior, whereas behavioral intention had little to no impact on how people used audit software. Gender, but not other relationships, can attenuate the influence of effort expectancy on behavioral intentions. The size of the audit organization has no bearing on the effects of behavioral intention and software usage. © 2022 IEEE.