Technology Integration and Auditor Performance: An UTAUT Perspective on Big Data-Based Auditing

The integration of Big Data Analytics (BDA) in auditing signifies a notable technological progression that enhances auditors' capacity to analyze extensive datasets, identify anomalies, and optimize audit results. This research employs the Unified Theory of Acceptance and Use of Technology (UTAUT) to analyze the adoption of Big Data Analytics (BDA) by Indonesian auditors and its impact on audit quality. The relationship between Behavioral Intention and Audit Quality is examined with a focus on Audit Efficiency (AE) and Auditor Competence (AC) as moderate factors. This research examines 69 auditors of Public Accounting Firms in Jakarta Area by utilizing PLS-SEM methodology. Social Influence and Auditor Competence significantly impact audit quality; however, Performance Expectancy, Effort Expectancy, and Facilitating Conditions do not influence Behavioral Intention. Behavioral intention is a strong predictor of audit quality, while audit efficiency and auditor competence have an insignificant moderating effect. The findings underscore the significance of social dynamics and professional expertise over perceived simplicity or utility in technology adoption.