Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Computer-Assisted Audit Techniques (CAATs) oleh Auditor: Pendekatan UTAUT

Al-Iqrom Septari; Ahmad Hizazi; Ilham Wahyudi; Yuliusman Yuliusman

doi:10.22437/jaku.v10i02.47293

Penulis

Al-Iqrom Septari UIN Sultan Syarif Kasim Riau
Ahmad Hizazi Universitas Jambi
Ilham Wahyudi Universitas Jambi
Yuliusman Yuliusman Universitas Jambi

DOI:

https://doi.org/10.22437/jaku.v10i02.47293

Kata Kunci:

UTAUT, Adopsi CAATs, Auditor External

Abstrak

Adopsi CAATs di Indonesia (terutama di Sumatera bagian selatan) masih relatif rendah, meskipun badan profesional audit telah berupaya untuk mendorong penerapan teknologi audit modern di kalangan KAP untuk menghadapi pesatnya pertumbuhan penggunaan teknologi informasi di dunia bisnis. Penelitian ini menggunakan Unified Theory of Acceptance and Use of Technology (UTAUT) untuk mengeksplorasi faktor-faktor yang dapat mempengaruhi pengadopsian dan penerimaan CAATs oleh auditor. Menggunakan 86 tanggapan valid dari auditor eksternal, penelitian ini menemukan bahwa penerapan CAATs dipengaruhi oleh ekspektasi kinerja, ekspektasi usaha, kondisi yang memfasilitasi, dan efikasi diri. Temuan menunjukkan bahwa pembuat kebijakan pada KAP harus mendorong auditor eksternal untuk menggunakan CAATs dengan peningkatan keterampilan mereka melalui peningkatan program pelatihan CAATs, menciptakan sistem insentif yang mendorong auditor untuk menggunakan CAATs, meningkatkan investasi dalam infrastruktur manajemen dan teknis. Serta memberikan motivasi baik secara intrinsik maupun ekstrinsik.

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