Analysis of External Auditor's Perception on the Utilization of Cloud Computing in the Financial Statement Audit Process

Abstract

The purpose of this research is to understand the auditor's perception of cloud computing utilization in assisting audit procedures based on UTAUT Model with variables Performance expectancy, Effort expectancy, Social influence, Facilitating conditions, and Perceived Trust affect Behavioral intention. This research was conducted by quantitative method by disseminating questionnaires online on 72 samples of external auditor respondents working at the Public Accounting Firm in Jakarta. The analysis method used is PLS-SEM. This study also used moderation variables namely Gender, Age, and Experience. The results found that Performance expectancy, Facilitating conditions, and Perceived Trust influence behavioral intentions. While Effort expectancy and Social influence have no effect.