Perception of Accounting Student on Learning of Generalized Audit Software

The purpose of this study is to measure the students’ acceptance of audit software (Audit Command Language) in the process of financial audits. This study uses statistical approach to test hypothesis. Researchers distributed questionnaires to the active students majoring in Accounting and Finance, enrolling a course of Method and Practice of Computerized Auditing. This study tested the hypothesis between variables by using path analysis. The independent variables are Perceived Ease of Use (PEU) and Perceived Usefulness (PU), the intervening variable is Attitude Towards (ATT), and the Intention to Use (ITU) as a dependent variable. Result of this study shows that PU positively influences ATT but has no influence on ITU. PEU positively influences ATT and PEU has no influence on ITU. ATT positively influences ITU.