Technology Adoption in Maintaining Auditor Careers in Indonesia
Deny Nitalia Mindrawati 1 , Grahita Chandrarin 2 , Harianto Respati 3

Universitas Merdeka Malang

Abstract

The aim of this research is to examine the influence of inhibiting factors on the sustainability of auditors^ careers both directly and through the mediator of blockchain technology adoption. The originality of this study was developed from previous qualitative research. The population in this context is from all auditors in Indonesia, totaling 6,034 people. The sample size was determined using the Slovin formula and obtained 375 respondents. The instrument used in collecting this data was a closed questionnaire with a scale of strongly disagree to strongly agree. The data that has been collected is used as a basis for conducting validity and reliability tests. The analysis tool uses the least squares multiple linear regression direct influence test and the Moderated Regression Analysis (MRA) test. Research results: inhibiting factors directly have a negative and significant impact on auditors^ careers. On the other hand, if carrying out their duties is complemented by adopting blockchain technology, the inhibiting factors will actually be eliminated thereby strengthening security for the continuity of the auditors^ careers.

Keywords: inhibiting factors, adoption of blockchain technology, sustainability of auditors^ careers.

Topic: Economic Disruption in the 4.0 Industrial Revolution Era