{"id":"https://openalex.org/W4206167894","doi":"https://doi.org/10.1145/3494583.3494610","title":"Technology Acceptance Model, Social Cognitive Theory and Remote Audit in Predicting Auditor Attitude toward Technology during Pandemic Covid-19","display_name":"Technology Acceptance Model, Social Cognitive Theory and Remote Audit in Predicting Auditor Attitude toward Technology during Pandemic Covid-19","publication_year":2021,"publication_date":"2021-09-27","ids":{"openalex":"https://openalex.org/W4206167894","doi":"https://doi.org/10.1145/3494583.3494610"},"language":"en","primary_location":{"id":"doi:10.1145/3494583.3494610","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3494583.3494610","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/A5068012187","display_name":"Bambang Leo Handoko","orcid":"https://orcid.org/0000-0001-7218-8362"},"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":"Bambang Leo Handoko","raw_affiliation_strings":["Accounting Department, Bina Nusantara University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Bina Nusantara University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5076056546","display_name":"Hery Harjono Muljo","orcid":"https://orcid.org/0000-0003-0338-1518"},"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":"Hery Harjono Muljo","raw_affiliation_strings":["Accounting Department, Bina Nusantara University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Bina Nusantara University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5004083299","display_name":"Ang Swat Lin Lindawati","orcid":"https://orcid.org/0000-0002-5648-7132"},"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":"Ang Swat Lin Lindawati","raw_affiliation_strings":["Accounting Department, Bina Nusantara University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Bina Nusantara 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":0.1616,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.60921743,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":95},"biblio":{"volume":"1","issue":null,"first_page":"72","last_page":"79"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14244","display_name":"Consumer Behavior and Marketing Influence","score":0.9887999892234802,"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"}},"topics":[{"id":"https://openalex.org/T14244","display_name":"Consumer Behavior and Marketing Influence","score":0.9887999892234802,"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"}},{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9855999946594238,"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/T13744","display_name":"Financial Literacy and Behavior","score":0.9850000143051147,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"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":0.8936988115310669},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.6286460757255554},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5231783986091614},{"id":"https://openalex.org/keywords/technology-acceptance-model","display_name":"Technology acceptance model","score":0.4933136999607086},{"id":"https://openalex.org/keywords/social-cognitive-theory","display_name":"Social cognitive theory","score":0.4525949954986572},{"id":"https://openalex.org/keywords/information-security-audit","display_name":"Information security audit","score":0.42473655939102173},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.3461451232433319},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3157092034816742},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.25764942169189453},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.19907298684120178},{"id":"https://openalex.org/keywords/usability","display_name":"Usability","score":0.1271170675754547},{"id":"https://openalex.org/keywords/social-psychology","display_name":"Social psychology","score":0.07812246680259705},{"id":"https://openalex.org/keywords/information-security","display_name":"Information security","score":0.07361909747123718}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8936988115310669},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6286460757255554},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5231783986091614},{"id":"https://openalex.org/C2776185967","wikidata":"https://www.wikidata.org/wiki/Q112945","display_name":"Technology acceptance model","level":3,"score":0.4933136999607086},{"id":"https://openalex.org/C14564219","wikidata":"https://www.wikidata.org/wiki/Q383646","display_name":"Social cognitive theory","level":2,"score":0.4525949954986572},{"id":"https://openalex.org/C39358052","wikidata":"https://www.wikidata.org/wiki/Q2578632","display_name":"Information security audit","level":5,"score":0.42473655939102173},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3461451232433319},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3157092034816742},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.25764942169189453},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.19907298684120178},{"id":"https://openalex.org/C170130773","wikidata":"https://www.wikidata.org/wiki/Q216378","display_name":"Usability","level":2,"score":0.1271170675754547},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.07812246680259705},{"id":"https://openalex.org/C527648132","wikidata":"https://www.wikidata.org/wiki/Q189900","display_name":"Information security","level":2,"score":0.07361909747123718},{"id":"https://openalex.org/C29983905","wikidata":"https://www.wikidata.org/wiki/Q7445066","display_name":"Security service","level":3,"score":0.0},{"id":"https://openalex.org/C107457646","wikidata":"https://www.wikidata.org/wiki/Q207434","display_name":"Human\u2013computer interaction","level":1,"score":0.0},{"id":"https://openalex.org/C117110713","wikidata":"https://www.wikidata.org/wiki/Q3394676","display_name":"Network security policy","level":4,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3494583.3494610","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3494583.3494610","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":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W201562504","https://openalex.org/W1591013228","https://openalex.org/W1791587663","https://openalex.org/W1901468815","https://openalex.org/W1928669681","https://openalex.org/W2010569608","https://openalex.org/W2036775064","https://openalex.org/W2045933056","https://openalex.org/W2062121040","https://openalex.org/W2091917306","https://openalex.org/W2189219023","https://openalex.org/W2289513272","https://openalex.org/W2311681673","https://openalex.org/W2331008402","https://openalex.org/W2489244574","https://openalex.org/W2504369453","https://openalex.org/W2521056032","https://openalex.org/W2564971124","https://openalex.org/W2662673577","https://openalex.org/W2783224032","https://openalex.org/W2810637708","https://openalex.org/W2944848767","https://openalex.org/W2989702523","https://openalex.org/W3004491699","https://openalex.org/W3023591965","https://openalex.org/W3111597760","https://openalex.org/W3152438101","https://openalex.org/W4235303388","https://openalex.org/W4250378253","https://openalex.org/W6850813339","https://openalex.org/W6923599917"],"related_works":["https://openalex.org/W1967231687","https://openalex.org/W3101499207","https://openalex.org/W2331734816","https://openalex.org/W2373849942","https://openalex.org/W4210317576","https://openalex.org/W2080460539","https://openalex.org/W1796495254","https://openalex.org/W4400666451","https://openalex.org/W2352946410","https://openalex.org/W2368348502"],"abstract_inverted_index":{"In":[0,32],"this":[1,64],"era":[2],"of":[3,27,85,99,125,136,167,178],"industry":[4],"4.0,":[5],"all":[6],"fields":[7],"have":[8,183],"become":[9],"digital,":[10],"including":[11],"accounting":[12,130],"and":[13,104,180],"auditing.":[14],"Auditors":[15],"must":[16,49],"keep":[17],"up":[18],"with":[19],"the":[20,34,53,83,86,97,100,149,158],"times":[21],"by":[22,52,139],"adopting":[23],"audit":[24,30,47,58,112,182],"technology,":[25,78,192],"one":[26],"which":[28],"is":[29,66,91,148],"software.":[31,59],"addition,":[33],"current":[35],"Covid-19":[36,87],"pandemic":[37],"condition":[38],"requires":[39],"auditors":[40,126],"to":[41,56,67,76,113,142],"carry":[42],"out":[43,69],"remote":[44,111,181],"audits.":[45],"Remote":[46],"itself":[48],"be":[50],"supported":[51],"auditor's":[54],"ability":[55],"operate":[57],"Our":[60,120],"motivation":[61],"for":[62],"conducting":[63],"research":[65,169],"find":[68],"what":[70],"factors":[71],"influence":[72],"a":[73,92,123,184],"financial":[74],"auditor":[75],"adopt":[77],"namely":[79],"software":[80,162],"audits":[81],"amid":[82],"pressure":[84],"pandemic.":[88],"This":[89],"study":[90,121],"quantitative":[93],"study,":[94],"we":[95,156],"use":[96,157],"approach":[98],"Technology":[101],"Acceptance":[102],"Model":[103,107],"Social":[105],"Cognitive":[106],"as":[108,110],"well":[109],"predict":[114],"auditors'":[115,188],"attitude":[116,189],"toward":[117,190],"using":[118,191],"technology.":[119],"uses":[122],"sample":[124],"working":[127],"in":[128,132],"public":[129],"firms":[131],"Jakarta,":[133],"Indonesia.":[134],"Methods":[135],"data":[137],"collection":[138],"distributing":[140],"questionnaires":[141],"respondents.":[143],"The":[144,165],"analytical":[145],"method":[146],"used":[147],"structural":[150],"equation":[151],"modeling":[152],"partial":[153],"least":[154],"square,":[155],"Smart":[159],"PLS":[160],"statistical":[161],"version":[163],"3.":[164],"results":[166],"your":[168],"state":[170],"that":[171],"technology":[172],"self-efficacy,":[173],"social":[174],"participation,":[175],"perceived":[176,194],"ease":[177],"use,":[179],"significant":[185,198],"effect":[186,199],"on":[187],"while":[193],"usefulness":[195],"has":[196],"no":[197]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1}],"updated_date":"2026-06-26T08:34:08.712188","created_date":"2025-10-10T00:00:00"}