Admission of Information Technology in External Audit Profession: Impact of Organizational, Social and Individual Factors

Abstract

Our research aims to test the variables which impact the acceptance of external auditors on using information technology in assisting their daily audit work. This research uses a technology acceptance model approach that is expanded with the influence of organizational, social and individual factors. Object of this study is external auditors who work in public accounting firm in Jakarta Special Capital Region. In this research we use system usage as dependent variable, while perceived usefulness as intervening variable 1, and perceived ease of use as intervening variable 2. We use organizational factor, social factor and individual factor as independent variables. The results show that both intervening variables have impact on dependent variables, while organizational factor has no impact on both intervening variables, social factor only affect the intervening variable 1 and individual factor affect both intervening variables.