For example, UTAUT and TAM3 were used by Ferri et al. 275 acceptance of blockchain technology. Adopting appropriate data analytics tools is also a challenge in using big data for auditing (Brown-Liburd et al., 2015). Big data provides external auditors with almost unlimited opportunities to leverage advanced analytics (Appelbaum et al., 2017).
It can thus present them with information overload and irrelevance problems (Brown-Liburd et al., 2015). Expected effort is the degree of ease associated with using the system (Venkatesh et al., 2003). In the study of mobile banking adoption, expected effort significantly and positively affects customers' intention to use (Alalwan et al., 2017).
In a study of online accounting learning technology adoption, Khoirunisa et al. 2023) found that the ease of technology influenced the intention of its use. In the context of audit technology, Gonzalez et al. 2012) found that effort expectancy was a significant predictor of internal auditors' ongoing use of audit technology. In a study on the adoption of blockchain technology, Ferri et al. 2020) found that the auditor's intention to use this technology was influenced by the expected performance of this technology.
In the study of CAAT adoption, Pedrosa et al. 2014) found that the beneficial use of technology triggered the adoption and use of CAAT.
Research Method
In the study of cloud computing technology, trust influences the intention to use cloud computing technological innovations (Ratten, 2014). We argue that trust in technology will create auditors' intention to use BDA technology. H5: Auditors' trust in the BDA technology platform has a positive effect on auditors' intention to use the BDA technology platform.
The number of respondents is relatively small compared to the total number of Indonesian government auditors. However, our sample size, 83 respondents, met Roscoe's rule of thumb of 30 respondents (Sekaran & Bougie, 2016), and the sample referred to ten times rules with ten samples for each variable (Hair et al., 2011). It is in line with the planning of the BDA technology platform intended to be used by the senior auditor.
We use UTAUT and trust as independent variables and intend to use the BDA technology platform as dependent variables. The pilot test of the survey instrument aims to improve the reliability and validity of the responses of the respondents (Smith, 2003). Before sending out the questionnaire, we asked two competent people in the field of data analysis from two different state audit institutions, a deputy director in the IT department responsible for data analysis project management and an internal auditor to review the questionnaire.
They advise us to modify some instruments, for example, to specify what we mean by "BDA technology". 287 The testing phase in PLS-SEM consists of two steps: measurement model test and structural model test (Hair Jr et al., 2014). Discriminant validity is met if the cross-loading index of each construct is greater than 0.70 and the square root AVE of each construct meets the Fornell-Larcker criteria, i.e. the correlation of the same construct exceeds the correlation between constructs (Fornell & Larcker, 1981) .
Second, we test the structural model to evaluate the quality of the model and test the hypothesis. The adjusted R-squared value shows the percent variance the independent variable can explain in the structural model. The hypothesis is accepted if the result of the statistical t-test is more significant than 1.96 at the 0.05 significance level.
Results and Discussion 1 Descriptive Statistics
289 learn how to use BDA technology for audit activities", which has the highest mean value of 4.048. The construct of facilitating conditions from item FC2 "My company knows it is necessary to use BDA technology" has the highest mean value of 4.060.Construct Belief, item TR 6, "BDA technology will be exciting and attract the audience's attention," has the highest mean value of 4.193.
It proves that the BDA technology platform attracts the interest and attention of auditors to use it. Finally, for the intention construct, the INT4 item “I predict that I would use the BDA technology in the coming future” has the highest mean value of 4.325. This study concludes that three of the four constructs in the UTAUT model have a significant and positive influence on auditors' acceptance of the BDA technology platform.
The test result of the research model shows the value of an adjusted R-squared of 0.759, indicating a 75.90% variance in auditors' intention to use BDA technology explained by the five independent variables included in the structural model are included. It suggests that auditors will be more likely to use the BDA technology platform if it is convenient. The BDA technology platform is a newly developed technology to complement the traditional CAATs previously used by auditors.
Therefore, it makes government auditors more familiar with audit technology, making it easy to understand the newly introduced BDA technology platform. Meanwhile, before developing the BDA technology platform, each audit team must run its own analytical procedures. It suggests that auditors will be more likely to use the BDA technology platform if it is useful to them and they will benefit.
These benefits provided by BDA technology encourage auditors to use the BDA technology platform. The test result supports H4, which states that the facilitating condition affects the intention to use BDA technology. It suggests that auditors will be more likely to use BDA technology if provided with the supportive condition.
The information provided by BDA technology complements traditional audit evidence commonly obtained by auditors (Yoon et al., 2015). The auditors will use the information generated by the BDA technology and then carry out further procedures to confirm and clarify it.
Conclusion, Implication, and Limitations
Thus, the auditor will use the BDA technology based on these characteristics, rather than relying solely on the conclusion generated by the technology. Auditors should also be informed that information obtained through BDA technology is an early indication of an exception that must be confirmed by other audit procedures. Third, management should develop a supporting technical infrastructure, such as developing a data analysis team or task force composed of experts, preparing a user manual to guide the use of the data analysis platform, and providing a help desk or hotline as a communication channel between the auditor and the data analysis team or task force.
Second, we tested the acceptance of BDA technology at the level of intention to use rather than actual use. The number of samples for this study is also limited to a small number of auditors, considering that the application of this technology is still in the introduction phase. Factors affecting the use of computer-aided auditing techniques (CAATS) by internal auditors in Jordan.
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