What Drive Auditor to Switch from Manual to Audit Software
European Journal of Molecular & Clinical Medicine,
2020, Volume 7, Issue 8, Pages 104-112
AbstractIndustry 4.0 changed every aspect of work environment, no exception is also a job in the auditing field. Audit work that previously used the manual method inevitably has to change to computerized using software. The rapid and dynamic development of technology requires auditor to keep up to date with the latest technological developments. The purpose of this research is to analyse how information technology intervene competence and effort to auditor performance. This research uses quantitative research methods. Sources of data are obtained from primary data and secondary data. The primary data is obtaining from questionnaire. The secondary data is obtaining from previous studies and become the reference in making this research. The results of this research indicates that performance expectancy, effort expectancy, social influence each has significant effect on behavioural intention, facilitating condition indeed has significant effect to use behaviour, but behavioural intention has no significant effect on use behaviour.
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