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All Journal Jurnal Paradigma Akuntansi
Lusi Winarti
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Economics, Econometrics & Finance Social Sciences

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PENGARUH PENERAPAN TABK BERBASIS UTAUT TERHADAP KUALITAS AUDIT EKSTERNAL JAKARTA TAHUN 2026 Lusi Winarti; Michelle Kristian
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39061

Abstract

This research aims at examining the factors influencing the use of Computer-Assisted Audit Techniques (CAATs) on audit quality among external auditors in Jakarta in 2026. This research is theoretically grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT). The sample was selected using purposive-convenience sampling method and the valid data was 106 participants. Data processing techniques used multiple linear regression analysis assisted by SPSS program version 30. The results of this study indicate that performance expectancy and facilitating conditions have a positive and significant influence on audit quality, while social influence does not have a significant influence. On the other hand, effort expectancy has a significant but negative influence on audit quality. The implication of this study is the need to provide technological infrastructure and training facilities for processing audit results to prevent over-reliance which will reduce the professional skepticism of external auditors.
Co-Authors Michelle Kristian Michelle Kristian