Cloud Computing Adoption in Indonesian Government Audit Institution: A TOE Framework Analysis with Top Management Support as Moderator

Muhammad Afifuddin (Faculty of Economics and Business, Sebelas Maret University, Surakarta, Indonesia)
Rolando Librianto Arisaputra (Faculty of Economics and Business, Sebelas Maret University, Surakarta, Indonesia)
Edy Supriyono (Faculty of Economics and Business, Sebelas Maret University, Surakarta, Indonesia)
Fadilla Nurhaliza (Faculty of Economics, Batik Islamic University, Surakarta, Indonesia)

Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol. 13 No. 2 (2026): September 2026: in progress

This study examines technology adoption, specifically the moderating role of top management in cloud computing decision-making. Using a quantitative approach and purposive sampling, data from 110 BPKP auditors were analyzed using PLS-SEM. The results show that relative advantage, compatibility, and competitive pressure significantly influence cloud computing adoption after moderation. Meanwhile, security and regulatory policies do not significantly influence it, either before or after moderation. Other results show that reliability and technology readiness actually reversed and became insignificant after moderation. Practically, this study contributes to providing insights for top management by identifying key decision-making variables, enabling them to design an effective methodology for evaluating and implementing cloud computing adoption in developing countries.