Mindrawati, Deny Nitalia (2024) Dimensi Persepsi Auditor terhadap Adopsi Teknologi Blockchain dan Implikasinya pada Keberlangsungan Karir Auditor di Indonesia. Doctoral thesis, Universitas Merdeka Malang.

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Abstract

Research results: (1). The auditor perceives that performance expectations and efforts, attitudes and behavioral intentions can be used as supporting factors for the existence of new technology. In relation to the inhibiting factor variabels, respondents perceive that it is due to social influences, various conditions that affect the level of self-confidence, anxiety factors. The respondents also on average agreed that adopting blockchain technology could create more value, better governance, and build market mechanisms, giving a positive impact to stakeholders. Regarding the career continuity of auditors in Indonesia, the average respondent agreed that blockchain technology provides both good opportunities and a threat. (2). The auditor's perception of the supporting factors has a positive and significant effect on the adoption of blockchain technology, and the sustainability of the auditor's career. The auditor's perception of the inhibiting factors actually has a positive and significant effect on the adoption of blockchain technology and the sustainability of the auditor's career. On the other hand, the adoption of blockchain technology has no effect on the auditor's career, and thus does not mediate.

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