Pengaruh Performance Expectancy, Effort Expectancy, dan Social Influence terhadap Behavioral Intention Auditor dalam Penggunaan Smart Audit di KAP ABC

Marsya Yusinta Siahay, Agung Wicaksono Kusumawardhana, S.E., M.B.I.S.

2026 | Skripsi | AKUNTANSI

Perkembangan teknologi informasi mendorong transformasi proses audit melalui pemanfaatan perangkat lunak audit berbasis cloud (cloud-based audit software), salah satunya Smart Audit. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh performance expectancy, effort expectancy, dan social influence terhadap behavioral intention auditor dalam penggunaan Smart Audit pada Kantor Akuntan Publik (KAP) ABC dengan pendekatan Unified Theory of Acceptance and Use of Technology (UTAUT). Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner daring berbasis Google Form dan melibatkan 62 responden auditor aktif KAP ABC yang pernah berinteraksi dengan Smart Audit. Data yang terkumpul kemudian diolah menggunakan metode Partial Least Square Structural Equation Modeling (PLS-SEM) dengan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa performance expectancy dan effort expectancy terbukti berpengaruh positif dan signifikan terhadap behavioral intention auditor, dengan effort expectancy sebagai prediktor paling dominan. Sementara itu, social influence terbukti tidak berpengaruh terhadap behavioral intention auditor dalam menggunakan Smart Audit. 

The advancement of information technology has driven the transformation of audit processes through the adoption of cloud-based audit software, one of which is Smart Audit. This study aims to examine and analyze the effect of performance expectancy, effort expectancy, and social influence on auditors' behavioral intention to use Smart Audit at Public Accounting Firm ABC, employing the Unified Theory of Acceptance and Use of Technology (UTAUT) as its conceptual framework. This study adopts a quantitative approach using a survey method through an online questionnaire distributed via Google Form, involving 62 active auditors at KAP ABC who have interacted with Smart Audit. The collected data were then analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results show that performance expectancy and effort expectancy have a significant positive effect on auditors' behavioral intention, with effort expectancy being the most dominant predictor. Meanwhile, social influence has no significant effect on auditors' behavioral intention to use Smart Audit.

Kata Kunci : Smart Audit, perangkat lunak audit berbasis cloud, UTAUT, intensi perilaku, PLS-SEM, auditor.