The role of external auditor in the adoptionof computer-assisted audit techniques with unified theory of acceptance and use of technology: An empirical study in public audit firms in Jakarta

• Main Authors: Deniswara, Kevin, Henky, Thomas, Mulyawan, Archie Nathanael, Armand, Wishnu Kameshwara, Mustapha, Mazlina
• Format: Article
• Published: Universitas Bina Nusantara 2023
• Online Access: http://psasir.upm.edu.my/id/eprint/110188/; https://journal.binus.ac.id/index.php/winners/article/view/8124
• Institution: Universiti Putra Malaysia

This research aimed to analyze the factors that influence the 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 advanceme...