In the industrial era 4.0, the evolution of technology is very fast. One of them is the presence of blockchain technology. Auditors can use blockchain to track transaction history, confirm data validity, and ensure system integrity. Blockchain also allows auditors to securely store and transfer data between different parties, ensuring that data in motion will not be lost or compromised. However, the use of blockchain technology among auditors is still small. This is a research gap that we want to examine. We do research on factors affecting auditor adoption of blockchain. We use construct or variables from Innovation Diffusion Theory. Our research uses quantitative methods, data analysis uses structural equation modeling partial least squares. we collect primary data obtained from distributing questionnaires to auditors who work in public accounting firms in Jakarta. The results of our research state that the relative advantage, compatibility, trialability, observability of each has a significant influence on the auditor adoption of blockchain technology.

Link: Model of blockchain adoption in financial audit profession