Analysis of Enthusiasm in Using Atlas Audit Software in Accounting Students Using the Technology Acceptance Model Approach

Shinta Andriana Salsabillah (Universitas Negeri Surabaya)
Merlyana Dwinda Yanthi (Universitas Negeri Surabaya)

Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 4 No. 5 (2025): May 2025

This study aims to examine the influence of Perceived Usefulness and Perceived Ease of Use on the Enthusiasm for Using ATLAS Audit Software in Auditing Practice Learning among undergraduate accounting students at public universities in Surabaya. The research employs a quantitative descriptive method, with a sample size of 321 students, drawn from the total population of undergraduate accounting students at these institutions. The findings of this study reveal: (1) Perceived Ease of Use does not significantly affect the Enthusiasm for Using ATLAS Audit Software; (2) Perceived Usefulness has a positive effect on the Enthusiasm for Using ATLAS Audit Software. These findings provide valuable insights for educators and software developers in improving the adoption and effectiveness of ATLAS Audit Software in auditing practice.