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The objective of the study was to evaluate the factors that influenced behavior intention in auditor’s behavior in using information technology for auditing. This study was a combination between Theory of Planned Behavior (TPB) model and Social Cognitive Theory (SCT) from previous studies. The data collection method was survey and the samples were 102 auditors who worked in the big four Public Accounting Firm in Indonesia. Partial Least Square (PLS) was used to analyze the data. The findings were the construct of attitude, subjective norm, perception of behavioral control, and self-belief positively affected the behavior intention. Furthermore, the behavioral had positive influence towards the auditor’s behavior in using information technology for auditing. The implications of this study aret that providers of information technology for auditing and management should, again, pay attention to the attitudes, subjective norms, behavior control perceptions, self-beliefs, behavior intentions and behavior of auditors.

STUDY ON AUDITOR’S ATTITUDE IN USING INFORMATION TECHNOLOGY FOR AUDITING: THEORY OF PLANNED BEHAVIOR AND SOCIAL COGNITIVE THEORY MODIFICATION