Determinants of CAATT acceptance: Insights from public accounting firms in Indonesia

This paper was aimed to understand the antecedents of CAATT adoption by external auditors in public accounting firms. The underlying research model was adapted from Technology Adoption Model (TAM) with the inclusion of external variables. A total of eleven factors were tested as determinants of CAATT's acceptance. A total of 141 sample data were gathered from various public accounting firms who avidly use CAATT in the greater Jakarta region. The data was then analyzed statistically using Partial Least Square (PLS) Structural Equational Modeling (SEM) techniques. The results provided empirical evidences than CAATT adoption was directly influenced by behavioral intention, perceived usefulness and perceived ease of use. External variables that were deemed as antecedents of perceived usefulness include output quality and result demonstrability. Finally, perceived ease of use was influenced by technological complexity and computer self-efficacy.