Model of Task-Technology Fit to Enhance Auditor Performance with Computer Assisted Audit Techniques

This study examines the determinants of auditor performance, focusing on the role of task-technology fit (TTF) and the utilization of Computer-Assisted Audit Techniques (CAATTs). The research aims to explore how the alignment between audit tasks and technology, as well as the degree to which auditors utilize these technologies, influences their performance. Using a quantitative approach, data was collected from auditors in Indonesia, using purposive sample resulting in 127 valid responses. The data analysis was conducted using Structural Equation Modeling Partial Least Square (SEM PLS). The findings indicate that both task-technology fit, and utilization significantly impact auditor performance, with task-technology fit also influencing utilization. Furthermore, technology characteristics were found to have a significant effect on task-technology fit, while task characteristics did not show a significant direct impact. These results provide valuable insights for the adoption and effective use of CAATTs in auditing, contributing to improved performance and efficiency in audit processes. The study also highlights practical implications for audit firms in developing strategies for better integration of technology into audit tasks.