Examining the Auditors� Acceptance of Big Data Analytics Technology Platform: Evidence from Government Auditors in Indonesia

This study examines the determinants of auditors’ acceptance big data analytics (BDA) technology. Using responses from 83 government auditors, we test model built Unified Theory Acceptance and Usage Technology (UTAUT) theory trust. The respondents are auditors who attended BDA technology training session have access to this We utilize Structural Equation Modeling (SEM) as a analytic method aided by SmartPLS 3 software. finds that three constructs in UTAUT, i.e., effort expectancy, performance facilitating condition, influence auditors' technology; meanwhile, one construct social influence, does not additional construct, trust, also offers novelty literature context adoption current innovative auditing field. advises audit agencies develop is easy adopt, provides benefits increased quality, sufficient technical infrastructure support.