UTAUT 3 MODEL IN PREDICTING AUDITORS INTENTION TO USE CAATS: THE MODERATING ROLE OF ORGANIZATIONAL READINESS
DOI:
https://doi.org/10.29303/jaa.v11i1.846Keywords:
Intention to Use, CAATs, UTAUT 3, Organizational ReadinessAbstract
Technological advancements in auditing are driving the adoption of CAATs to improve audit quality. The variables in UTAUT 2 can explain technology adoption, but they do not fully capture individual behavioral aspects. Therefore, UTAUT 3 was developed by adding the Personal Innovativeness variable. This research seeks to examine the elements affecting the intention to use CAATs among external auditors in Semarang City, which is expected to be influenced by performance expectancy, effort expetancy, social influence, facilitating conditions, hedonic motivation, price value, habit, and personal innovativeness. By introducing organizational readiness as a moderating variable, this study is expected to give a more detailed overview of how organizational factors influence the effectiveness of audit technology adoption. This study adopted a quantitative approach, collecting data via questionnaires distributed to 33 public accounting firms in Semarang. A total of 22 firms participated in the survey, and the collected data were analyzed using SmartPLS 4. The results found that performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, and personal innovativeness positively affect the intention to use CAATs. However, organizational readiness moderates the influence of effort expectancy, social influence, hedonic motivation, price value, and habit on Intention to use CAATs
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