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Abstract

This study aims to examine the intention and actual usage of audit technology in Indonesian Public Accounting Firms by analyzing the effects of internal factors, national culture, and Artificial Intelligence (AI), with Information Technology (IT) governance as a mediating variable. Data were collected from 212 auditors across multiple firms and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Internal factors include organizational support, accounting information system complexity, IT audit competence, readiness, and ease of use, while national culture is measured through Hofstede’s dimensions and AI through big data, deep learning, and cloud computing. The findings indicate that all hypothesized relationships are significant, and IT governance effectively mediates the impact of AI on audit technology usage. These results highlight the importance of organizational readiness and strategic adoption of advanced technologies to enhance audit technology utilization in the digital era.

Keywords

Internal Factors TAM AI Hofstede Theory IT Governance Perceived Benefit

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