Analysis of Intention and Use of Audit Tools Linked Archive System (ATLAS) at Public Accounting Firms

Widuri, Rindang and Hidayatullah, Hidayatullah and Novianti, Intan (2022) Analysis of Intention and Use of Audit Tools Linked Archive System (ATLAS) at Public Accounting Firms. In: 2022 International Conferece on Information Management and Technology (ICIMTech), 11-12 Agustus 2022, Jakarta.

Text conference-book-icimtech-2022.pdf Download (4MB)

Abstract

The goal of this study is to explore the influence of performance expectation, effort expectation, social influence, and facilitating conditions on the intention to continue using Audit Tools and Linked Archive System (ATLAS) by the external auditor at a public accounting firm in Indonesia. This study adopted the Unified Theory of Acceptance and Use of Technology. This study collected data from 126 external auditors using the purposive sampling method. The empirical data indicate that performance expectations, effort expectations, and social influence have a substantial impact on continuation intent. Moreover, facilitating conditions have no appreciable positive impact. This study suggests that an accounting firm needs to provide better IT support and improve the quality of information about the parties that can be contacted if there are difficulties and obstacles in using ATLAS.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	UTAUT, audit tools and linked archive system, ATLAS, continuance intention
Subjects:	300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
Divisions:	Artikel Ilmiah Dosen > Fakultas Ekonomi dan Bisnis
Depositing User:	Hidayatull Hidayat Kampai
Date Deposited:	07 Oct 2022 04:53
Last Modified:	07 Oct 2022 04:53
URI:	http://repo.darmajaya.ac.id/id/eprint/9751

Actions (login required)

View Item