PENERAPAN MODEL UTAUT (UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY) TERHADAP BEHAVIOURAL INTENTION ARTIFICIAL INTELLIGENCE DALAM PROSES AUDIT

Zildjian Rama Bhagaswara, . (2026) PENERAPAN MODEL UTAUT (UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY) TERHADAP BEHAVIOURAL INTENTION ARTIFICIAL INTELLIGENCE DALAM PROSES AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study examines the influence of the dimensions of the Unified Theory of Acceptance and Use of Technology (UTAUT), namely, effort expectancy, performance expectancy, and social influence, on auditors’ behavioural intention to adopt artificial intelligence in the audit process. A quantitative research design was employed, making use of primary data procured via a questionnaire measured using a Likert scale. The study population consisted of auditors working at 10 major public accounting firms in Indonesia. The sample was selected using purposive sampling. Of the 80 questionnaires distributed, 66 were returned and met the criteria for analysis. By utilizing Structural Equation Modelling (SEM), the data were analyzed. The results indicate that it has not obtained sufficient statistical evidence regarding the specific influence of the three constructs and the results need to be interpreted with caution because discriminant validity has not been met. Keywords: Effort Expectancy, Performance Expectancy, Social Influence, Behavioural Intention, Artificial Intelligence

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1910112167] [Pembimbing: Tri Mahendra Rahardyan] [Penguji 1: Ranti Nugraheni] [Ketua Penguji: Masripah]
Uncontrolled Keywords: Effort Expectancy, Performance Expectancy, Social Influence, Behavioural Intention, Artificial Intelligence
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ZILDJIAN RAMA BHAGASWARA
Date Deposited: 07 Sep 2026 02:18
Last Modified: 07 Sep 2026 02:18
URI: http://repository.upnvj.ac.id/id/eprint/51088

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