Adoption of Information Technology in Public Accounting Firm

Abstract

The purpose of this study was to determine the auditor s acceptance of the use of audit technology in the process of financial audit work. This research is a quantitative research that uses primary data in the form of questionnaires distributed to research objects, namely auditors who work in public accountant offices. This research instrument refers to previous research developed by [1] and used by [2] which refers to Technical Organizational Environmental (TOE). This study examines hypotheses between variables using path analysis, while the independent variables in this study are Technical Context, Organizational Context and Environmental Context while the Firm Size moderating variable and the dependent variable are Adoption of Audit Technology. The results of this study are to knowing the adoption of auditors in information technology in their work processes. It is expected that it will provide an overview of the auditor s expectations on the use of information technology, so that it can improve the quality of work to be more effective and efficient, especially in terms of time and energy. The results of this study are expected to provide an overview of the adoption of audit technology by auditors in the financial audit process.