THE INFLUENCE OF CULTURE, TECHNOLOGY, ORGANIZATION AND ENVIRONMENT ON THE ADOPTION OF COMPUTER ASSISTED AUDIT TECHNIQUES

Abstract

This study empirically examines the influence of Culture, Technology, Organization, and
Environment on the intention of external auditors to use Computer Assisted Audit Techniques
(CAATs). The respondents of this research were external auditors who work in public
accounting firms in DKI Jakarta. The sampling technique used was the Convenience Sampling
Method. The primary data were collected by distributing questionnaires. Data was obtained
from 102 respondents. Multiple linear regression model was used for data analysis. The results
showed that Culture, Technology, Organization, and Environment have a significant influence
on external auditors’ intention to use CAATs.