Minat Menggunakan Audit Tool and Linked Archives System 2.1 (ATLAS 2.1) di KAP Jawa Tengah: Perspektif UTAUT

Authors

  • Andreas Setio Adiputro Universitas Diponegoro
  • Suzy Noviyanti Budiono Universitas Kristen Satya Wacana

DOI:

https://doi.org/10.24246/persi.v7i1.p17-37

Keywords:

ATLAS 2.1, UTAUT, Auditor, Audit Firms

Abstract

The current development of information technology is very helpful in auditing financial statements. An example of the application of information technology in auditing is the Audit Tool and Linked Archives System 2.1 (ATLAS 2.1) by auditors working at Public Accounting Firms (KAP). This study aims to analyze the auditor's perception of the factors that influence the intention to use ATLAS 2.1. These factors are measured using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Data collection using a questionnaire. The sample used 100 auditors who worked at KAP in Central Java, the research data was processed using Partial Least Square (PLS) with the help of WarpPLS 7 software. The contribution of this research provides a new understanding regarding the use of ATLAS 2.1 by auditors working in KAP. The study results show that business expectations and facilitating conditions do not affect interest in using ATLAS 2.1. Performance expectancy and social influence significantly positively affect interest in using ATLAS 2.1 in KAPs in the Central Java region.

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Published

2024-01-25

How to Cite

Adiputro, A. S., & Budiono, S. N. (2024). Minat Menggunakan Audit Tool and Linked Archives System 2.1 (ATLAS 2.1) di KAP Jawa Tengah: Perspektif UTAUT. Perspektif Akuntansi, 7(1), 17–37. https://doi.org/10.24246/persi.v7i1.p17-37

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