Determinants of CAATT acceptance: Insights from public accounting firms in Indonesia

Shihab, Muhammad Rifki; Meilatinova, Nina; Hidayanto, Achmad Nizar; Herkules,

doi:10.1016/j.procs.2017.12.185

Cited by 6 publications

(7 citation statements)

References 19 publications

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“…When users find the technology intuitive and straightforward, with clear menus and easy navigation, they tend to rate it as highly user-friendly (Jaber & Abu Wadi, 2018). The importance of perceived ease of use lies in its role as a determinant of users' attitudes and intentions toward technology adoption (Shihab, Meilatinova, Hidayanto, & Herkules, 2017). When individuals perceive a technology as easy to use, it positively impacts their overall attitude towards adopting and using it.…”

Section: Users' Perceptionsmentioning

confidence: 99%

Integrating Technology in Government Internal Audit: Catalysts and Challenges

Ahmad Ramli,

Mohd Ali

2024

IMBR

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In an era marked by digital transformation, various sectors, including government entities, are reevaluating their operational methodologies. This research delves into the pivotal elements influencing the adoption of Information Technology (IT) within the internal audit departments of governmental agencies. The study is grounded in detailed interviews conducted at three distinct government organizations, revealing the intricate dynamics of incentives, barriers, and the prospective benefits associated with IT integration. Preliminary results suggest that a myriad of factors critically shape the strategy toward IT implementation. These include the anticipated enhancements in audit efficiency and effectiveness due to IT adoption, the level of support from senior management, budgetary constraints, and the lack of specialized IT expertise. The findings offer insightful recommendations for government bodies, aiming to aid them in navigating the complexities of IT integration. This study not only highlights the significant role of supportive leadership and resource allocation in facilitating IT adoption but also underscores the need for skill development in this domain. Ultimately, it serves as a strategic guide for government agencies to optimize their auditing processes through effective IT integration.

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Section: Users' Perceptionsmentioning

confidence: 99%

Integrating Technology in Government Internal Audit: Catalysts and Challenges

Ahmad Ramli,

Mohd Ali

2024

IMBR

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“…In the relationship between performance expectancy and behavioral intention, Mahzan and Lymer (2014), Shihab et al (2017), andAl-Hiyari et al (2019) claimed technological advancements in auditing improved auditors' performance, which became faster and superior, specifically when minimizing costs and time. According to Calderon and Gao (2021), auditors are gaining more knowledge in conducting risk assessments that have an impact on a more advanced and open audit testing process.…”

Section: Introductionmentioning

confidence: 99%

“…In the relationship between effort expectancy and behavioral intention, Venkatesh et al (2003) developed the UTAUT Model on the expectation of effort to analyze individual acceptance in the practice of technology. According to Shihab et al (2017), there is a positive effect of effort expectation on behavioral intention. In this case, the training routine of auditors increased the acceptance power to implement the technology.…”

Section: Introductionmentioning

confidence: 99%

“…In the relationship between facilitating condition and behavioral intention, one of the main elements that support the successful implementation of technology in resources is the encouragement of leaders who facilitate innovations for employees (Siew et al, 2020). According to Mahzan andLymer (2014), andShihab et al (2017), there was an effect between the facilitating conditions and behavioral intention, where the support of the company leaders improved auditors' performance.…”

Section: Introductionmentioning

confidence: 99%

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The Role of External Auditor in the Adoption of Computer-Assisted Audit Techniques with Unified Theory of Acceptance and Use of Technology: An Empirical Study in Public Audit Firms in Jakarta

Deniswara,

Henky,

Mulyawan

et al. 2023

The Winners

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The research aimed to analyze factors that influence acceptance of Computer Assisted Audit Techniques (CAATs) among external auditors in Public Audit Firms in Jakarta. The Unified Theory of Acceptance and Use of Technology (UTAUT) approach was used for this analysis. Technological advancements had an effect on auditors' ability to adopt audit software. However, it had been found that there was no preparation or openness from auditors, leading to suboptimal utilization of audit implementation software and affected the presentation of audit information. This investigation adopted a quantitative method by distributing close-ended questionnaires to external auditors in audit firms in Jakarta. Data were analyzed using Partial Least Square with SmartPLS Ver 3. The results show that social influence affected behavioral intention of external auditors in Jakarta in adopting and using CAATs. Expectancy performance, effort expectancy, and facilitating conditions do not affect behavioral intention of external auditors in adopting and using CAATs. The research generates contributions that can be further directed toward the development of auditors’ competencies in optimizing technology in audit.

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“…More specifically CAATTs refers to data and program checking procedures (Belfo & Trigo, 2013;Krieger et al, 2021;Siew et al, 2020). In testing the CAATTs data used are grouped in software such as file interrogation software and system control audit review files (SCARF) while in testing the CAATTs program the ones used include program review, code comparison, and parallel simulation (Praktiyasa & Widhiyani, 2016;Shihab et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance

Simorangkir

Akbar

2022

ijtc

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This study was conducted with the aim of analyzing the effect of the application of computer-assisted audit technique systems and professional ethics on auditor performance. The data used in this study are the results of processing questionnaire data given to auditors who work in public accounting firms in the Jakarta area. The method used in this research is a purposive sampling method with a total of 92 respondents. Testing the analysis using SPSS 25 by testing the validity, reliability, multiple linear regression, classical assumption test, and hypothesis testing. The results of this study indicate that the application of a computer-assisted audit technique system has a positive and significant effect on employee performance with a significance level of 0.000 <0.05 and professional ethics has a positive and significant effect on employee performance with a significance level of 0.000 <0.05. The results also show that the application of a computer-assisted audit technique system and professional ethics have a joint or simultaneous effect on auditor performance with a significance level of 0.000 < 0.05.

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Determinants of CAATT acceptance: Insights from public accounting firms in Indonesia

Cited by 6 publications

References 19 publications

Integrating Technology in Government Internal Audit: Catalysts and Challenges

Integrating Technology in Government Internal Audit: Catalysts and Challenges

The Role of External Auditor in the Adoption of Computer-Assisted Audit Techniques with Unified Theory of Acceptance and Use of Technology: An Empirical Study in Public Audit Firms in Jakarta

The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance

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