The Effect of Auditor's Intention to Use CAATs on Self-Efficacy as a Moderating Variables in UTAUT 3

Adinda Putri Ramadhani; Atta Harjanto

doi:10.24843/EJA.2026.v36.i06.p04

Authors

Adinda Putri Ramadhani Faculty of Economics and Business, Universitas Negeri Semarang
Atta Harjanto Faculty of Economics and Business, Universitas Negeri Semarang

DOI:

https://doi.org/10.24843/EJA.2026.v36.i06.p04

Keywords:

Intention to Use, CAATs, UTAUT3, Self-Efficacy

Abstract

The progress of audit technology has encouraged the increased use of CAATs as a means of strengthening audit performance and quality. This paper aims to analyze the elements affecting auditors’ motivation to utilize CAATs through the UTAUT 3 model, moderated by self-efficacy. Data was gathered using questionnaires given to auditors who work at public accounting firms in Semarang City, involving a total sample of 223 respondents. The data was analyzed using the Partial Least Square-Structural Equation Modeling method, also known as PLS-SEM. All UTAUT 3 framework factors are confirmed to influence auditors' intention to adopt CAATs, with social influence and performance expectancy appared as the leading factors. Self-efficacy strengthens the relationships between several variables and intention. The evidence reinforces the significance of behavioral and psychological factors in supporting the adoption of audit technology.

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