Socio Technical System Model for Auditor Intention to Adopt Artificial Intelligence

Artificial intelligence (AI) has entered almost all aspects of business, including auditors. AI can improve efficiency, accuracy, risk detection and more. However, despite the many benefits of AI for auditors, adoption of AI among auditors in Indonesia is still low. This is our basis for conducting research on auditor intention to adopt AI, analyzed using a socio-technical system theory approach. Our research is quantitative research, we use primary data obtained through distributing questionnaires to auditors who work in public accounting firms. We used non-probability sampling with a sampling technique using snowball sampling. We conduct data analysis uses structural equation modeling partial least squares (SEM PLS) analysis using SMARTPLS 4 software. The results of our data analysis find that the social subsystem, technical subsystem and environmental subsystem each have a significant influence on auditor intention to adopt artificial intelligence.