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FACTORS AFFECTING INTENTION TO ADOPT AUDIT SOFTWARE ON CPA FIRMS IN JAKARTA AND MEDAN

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ABSTRACT FACTORS AFFECTING INTENTION TO ADOPT AUDIT SOFTWARE ON CPA FIRMS IN JAKARTA AND MEDAN Written by: Andrew Sevtian Panjaitan NIM: 1732126 This research was conducted with the aim of knowing the Factors Affecting Intention to Adopt Audit Software. This research used the descriptive method with the quantitative approach. The analytical method used in processing statistical data analysis is the coefficient determination, linear regression analysis, and the significance test. This research was conducted on CPA firms in Jakarta and Medan, with the research sample of 63 auditors in it. The results of this research indicated that Perceived Benefit, Company Readiness, External Pressure and Adoption Risk that seen from the statements in the research questionnaire. The results of this study shows that perceived benefit and company readiness has positive and significant effect on intention to adopt audit software, adoption risk have negative and significant effect on intention to adopt audit software, and external pressure have no significant effect on intention to adopt audit software. Keywords: Perceived Benefit, Company Readiness, External Pressure, Adoption Risk, Intention to Adopt Audit Software.