Perception of Financial Auditor on Usage of Computer Assisted Audit Techniques

Abstract

The purpose of this study is to determine the perception of financial auditor about the use of computer assisted audit techniques (CAATs) in their daily process of work. This research is a quantitative research uses, which use primary data by distributing questionnaires to the respondent. The respondents are financial auditor who worked in public accounting firm in Jakarta Special Region of Indonesia. This study tested the hypotheses between variables by using path analysis, while the independent variables in this study are Performance Expectancy, Effort Expectancy, Social Influence and Facilitating Condition. Intervening variable is Behavioral Intention and dependent variable is Use Behavior. The results of this research indicate that Performance Expectancy has significant impact on Behavioral Intention. Both Effort Expectancy and Social Influence do not have significant impact on Behavioral Intention. Facilitating Condition and Behavioral Intention have significant impact on Use Behavior