Behavioral Intention to Use Audit Software using DeLone-McLean and Technology Acceptance Model

In the industrial era 4.0, the work of auditors has become increasingly complex. Auditors can no longer rely solely on manual work methods, but must have switched to working using audit software. However, there are still many auditors who do not use software or use software, but their use is still very limited to basic functions. This is what made us organize a study to examine the factors that determine the auditor’s intention to use audit software. We use a combination of two theories, namely DeLone-McLean and the Technology Acceptance Model to predict these factors. The object of our research is auditors who work in the Jakarta Greater Area. We use statistical analysis of structural equation modeling partial least squares (SEM PLS). The results of our study state that information quality, system quality, perceived usefulness and perceived ease of use have a significant effect on the auditor’s intention to use audit software. On the other hand, service quality has no significant effect. (Abstract)