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

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