Open AccessHow Audit Firm Size Moderate Effect of TOE Context toward Auditor Adoption of Technology
Author(s) -
Gen Norman Thomas Bambang Leo Handoko
Publication year - 2021
Publication title -
türk bilgisayar ve matematik eğitimi dergisi
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.218
H-Index - 3
ISSN - 1309-4653
DOI - 10.17762/turcomat.v12i6.2690
Subject(s) - audit , context (archaeology) , accounting , financial statement , business , variables , work (physics) , quality audit , structural equation modeling , external auditor , internal audit , computer science , engineering , mechanical engineering , paleontology , machine learning , biology
Our research aim was determine the financial auditor acceptance regarding supporting software assistance facing industry 4.0 to assist them in client financial statement audit. This research instrument refers to Technology Organization Environment (TOE) approach, and audit firm size. This research is a quantitative research that uses primary data in the form of questionnaires distributed to research objects, which is auditors who work in public accountant offices. This study examines hypotheses between variables using path analysis, structural equation modelling partial least square (SEM PLS), while the independent variables in this study are technology context, organization context and environment context while firm size become moderating variable and the dependent variable are auditor adoption of 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 financial auditor expectations on applicable information and software, 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 technology by financial auditors in professional audit firm.