Pengaruh model UTAUT terhadap kinerja auditor di masa pandemi Covid-19

Ignatius Edward Riantono, Dewi Putri

Abstract


Penelitian ini bertujuan untuk mengungkapkan apakah model Unified Theory of Acceptance and Use of Technology (UTAUT) dapat mempengaruhi kinerja auditor di masa pandemi COVID-19. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik (KAP) Big Four di Jakarta, sedangkan sampel sebanyak 50 responden diperoleh dengan cara purposive sampling. Data dikumpulkan dengan kuesioner yang disebar melalui media sosial. Penelitian ini menggunakan metode Structural Equation Model – Partial Least Square (SEM-PLS) dan pengolahan data dilakukan dengan menggunakan SmartPLS 3 versi 3.3.3. Hasil penelitian menunjukkan bahwa effort expectancy berpengaruh signifikan terhadap kinerja auditor, namun performance expectancy, social influence, dan facilitating conditions tidak berpengaruh signifikan terhadap kinerja auditor.


Keywords


UTAUT; auditors performance; external auditor; audit software

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DOI: http://dx.doi.org/10.29264/jfor.v24i2.11091

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