INTEGRATING TAM, TPB, AND SCT IN PREDICTING CAATS ADOPTION: A TRIPLE LENS APPROACH

The swift advancement of technology has created a notable transformation in the auditing field. External auditors are urged to adapt Computer-Assisted Audit Techniques (CAATs) utilization in order to improve their performance. However, CAATs adoption in Indonesia has not yet been mandatory by regulations. Therefore, this research aims to examine the factors influencing auditor’s CAATs adoption by integrating Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB) and Social Cognitive Theory (SCT). Questionnaires were distributed to 100 auditors working at Public Accounting Firm (PAF) in Indonesia. This study employs Structural Equation Modelling (SEM) in SmartPLS to analyze the relationships between variables. Key findings of this study discovered that perceived ease of use (PEOU) has positive influence towards perceived usefulness (PU) of auditors, PU has positive influence towards attitude (AT), AT has positive influence towards behavioral intention (BI), subjective norm (SN) has positive influence towards BI, perceived behavioral control (PBC) has a positive influence towards BI, self-efficacy (SE) has positive influence towards BI, and BI has positive influence towards auditors’ actual behavior in using CAATs. However, the PEOU does not have a positive influence towards AT. In conclusion, the constructs used in this study are linked and capable of predicting auditors’ CAATs adoption. This research could contribute to audit research by supporting TAM, TPB, and SCT, while also developing a model to predict the acceptance and rejection of CAATs adoption. Furthermore, this study could be used by decision makers to foster technology-driven audit process.