{"id":"https://openalex.org/W4205840777","doi":"https://doi.org/10.1145/3494583.3494608","title":"Analysis of the Auditor's Perspective on the Use of Big Data in Financial Statements: UTAUT Model Approach","display_name":"Analysis of the Auditor's Perspective on the Use of Big Data in Financial Statements: UTAUT Model Approach","publication_year":2021,"publication_date":"2021-09-27","ids":{"openalex":"https://openalex.org/W4205840777","doi":"https://doi.org/10.1145/3494583.3494608"},"language":"en","primary_location":{"id":"doi:10.1145/3494583.3494608","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3494583.3494608","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 7th International Conference on Industrial and Business Engineering","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5039790469","display_name":"Kevin Deniswara","orcid":"https://orcid.org/0000-0003-3781-9610"},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kevin Deniswara","raw_affiliation_strings":["Accounting Department,Faculty of Economics and Communication, Binus University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department,Faculty of Economics and Communication, Binus University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5017039642","display_name":"Rano Kartono Rahim","orcid":"https://orcid.org/0000-0002-4920-750X"},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rano Kartono Rahim","raw_affiliation_strings":["Doctor of Research in Management,Binus Business School, Binus University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Doctor of Research in Management,Binus Business School, Binus University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5037154245","display_name":"Mohammad Hamsal","orcid":"https://orcid.org/0000-0003-4472-2964"},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mohammad Hamsal","raw_affiliation_strings":["Doctor of Research in Management,Binus Business School, Binus University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Doctor of Research in Management,Binus Business School, Binus University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5010930353","display_name":"Asnan Furinto","orcid":"https://orcid.org/0000-0002-2950-9666"},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Asnan Furinto","raw_affiliation_strings":["Doctor of Research in Management,Binus Business School, Binus University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Doctor of Research in Management,Binus Business School, Binus University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5109963221","display_name":"Alexander Anthony","orcid":null},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Alexander Anthony","raw_affiliation_strings":["Accounting Department,Faculty of Economics and Communication, Binus University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department,Faculty of Economics and Communication, Binus University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I166073570"],"apc_list":null,"apc_paid":null,"fwci":0.2187,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.62304511,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":null,"issue":null,"first_page":"43","last_page":"50"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.9886000156402588,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.9886000156402588,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9833999872207642,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14244","display_name":"Consumer Behavior and Marketing Influence","score":0.9179999828338623,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7327005863189697},{"id":"https://openalex.org/keywords/perspective","display_name":"Perspective (graphical)","score":0.5815161466598511},{"id":"https://openalex.org/keywords/variables","display_name":"Variables","score":0.5472885370254517},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.519411563873291},{"id":"https://openalex.org/keywords/perception","display_name":"Perception","score":0.5072621703147888},{"id":"https://openalex.org/keywords/facilitation","display_name":"Facilitation","score":0.45075130462646484},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.44689589738845825},{"id":"https://openalex.org/keywords/variable","display_name":"Variable (mathematics)","score":0.42333534359931946},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.3715718984603882},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.22259944677352905},{"id":"https://openalex.org/keywords/statistics","display_name":"Statistics","score":0.1914721429347992},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.08859148621559143},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.08544766902923584}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7327005863189697},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.5815161466598511},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.5472885370254517},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.519411563873291},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.5072621703147888},{"id":"https://openalex.org/C1337776","wikidata":"https://www.wikidata.org/wiki/Q1941955","display_name":"Facilitation","level":2,"score":0.45075130462646484},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.44689589738845825},{"id":"https://openalex.org/C182365436","wikidata":"https://www.wikidata.org/wiki/Q50701","display_name":"Variable (mathematics)","level":2,"score":0.42333534359931946},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3715718984603882},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.22259944677352905},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.1914721429347992},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.08859148621559143},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.08544766902923584},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3494583.3494608","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3494583.3494608","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 7th International Conference on Industrial and Business Engineering","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.4099999964237213,"id":"https://metadata.un.org/sdg/8"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":20,"referenced_works":["https://openalex.org/W1496783311","https://openalex.org/W1782705759","https://openalex.org/W1966272739","https://openalex.org/W1988050849","https://openalex.org/W2044482012","https://openalex.org/W2044892739","https://openalex.org/W2099697766","https://openalex.org/W2162739331","https://openalex.org/W2302800291","https://openalex.org/W2406742816","https://openalex.org/W2504369453","https://openalex.org/W2547364233","https://openalex.org/W2791987562","https://openalex.org/W2899202034","https://openalex.org/W2957144896","https://openalex.org/W2963949279","https://openalex.org/W3000067045","https://openalex.org/W3045812956","https://openalex.org/W3121633574","https://openalex.org/W3133515386"],"related_works":["https://openalex.org/W1980138985","https://openalex.org/W1998917340","https://openalex.org/W2368628894","https://openalex.org/W4297563057","https://openalex.org/W1647109850","https://openalex.org/W1975867518","https://openalex.org/W1967231687","https://openalex.org/W3101499207","https://openalex.org/W4311072340","https://openalex.org/W4375841781"],"abstract_inverted_index":{"The":[0,70,119],"purpose":[1],"of":[2,10,13,22,59,92,126],"this":[3,75],"study":[4,76,87],"is":[5,77],"to":[6,45,122],"determine":[7],"the":[8,11,20,23,83,90,111,124,127],"perception":[9],"existence":[12],"big":[14],"data":[15],"on":[16,31,56,107],"auditors":[17],"supported":[18],"by":[19],"use":[21],"UTAUT":[24],"Model.":[25],"Empirical":[26],"evidence":[27],"will":[28],"be":[29],"tested":[30],"performance":[32,94],"expectations,":[33,35,95,97],"effort":[34],"social":[36,98],"influences,":[37,99],"facilitating":[38],"conditions,":[39],"and":[40,100],"trust":[41,112],"that":[42,89],"are":[43],"predicted":[44],"influence":[46],"behavioral":[47,80,108],"intentions.":[48,109],"This":[49,86],"research":[50],"was":[51],"conducted":[52],"using":[53],"quantitative":[54],"methods":[55],"70":[57],"samples":[58],"auditor":[60],"respondents":[61],"who":[62],"work":[63],"in":[64,68,74],"Public":[65],"Accounting":[66],"Firms":[67],"Indonesia.":[69],"analytical":[71],"method":[72],"used":[73],"PLS-SEM":[78],"with":[79],"intention":[81],"as":[82],"dependent":[84],"variable.":[85],"found":[88],"variables":[91],"independent":[93],"business":[96],"facilitation":[101],"conditions":[102],"had":[103],"no":[104],"significant":[105,116],"effect":[106],"While":[110],"variable":[113],"has":[114],"a":[115],"positive":[117],"effect.":[118],"abstract":[120],"needs":[121],"summarize":[123],"content":[125],"paper.":[128]},"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2026-06-26T08:34:08.712188","created_date":"2025-10-10T00:00:00"}
