Determinants of Robotic Process Automation Adoption among Indonesian Internal Auditors

In the era of digital transformation, Robotic Process Automation (RPA) is increasingly integrated into professional services, including the field of internal audit. This study aims to identify the key determinants influencing the adoption of RPA among internal auditors in Indonesia. Employing a quantitative approach, this research surveyed 102 internal auditors and analyzed the collected data using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The proposed conceptual model extends the Technology Acceptance Model (TAM) by incorporating variables such as cost, technology readiness, and company readiness to evaluate their impact on the behavioral intention to adopt RPA. The results reveal that benefits and costs are significant predictors of RPA adoption intention. Conversely, technology readiness and company readiness were not found to have a significant influence on the adoption decision. The final model successfully explained 68.6% of the variance in the intention to adopt RPA, indicating its strong explanatory power. These findings suggest that the practical value proposition and economic advantages of RPA are the primary drivers for its adoption within the Indonesian internal audit profession, currently outweighing factors of organizational and technological preparedness. This research provides valuable insights for organizations aiming to facilitate technology integration by highlighting the critical factors that shape professional acceptance.