The Audit Board of the Republic of Indonesia (BPK) is a state institution in Indonesia that conducts financial and non-financial audits of other Indonesian state institutions. Big Data Analytics is essential to apply in BPK, where in auditing Indonesian government institutions, BPK has various forms of unstructured, heterogeneous data. Various types of heterogeneous data in BPK are financial and non-financial data that are integrated. Unstructured data can be in the form of text mining (data acquisition through social media). The application of Big Data Analytics in BPK is based on several factors. This study aims to determine the factors influencing BPK in adopting Big Data Analytics using the Initial Trust approach model, Task Technology Fit, and Performance Expectations. Accounting Firms can reference this research in adopting Big Data Analytics during their audit process. This study was conducted by distributing questionnaires, where the study population was 103 people, and the data obtained were 77 respondents. The analysis method in this study uses SEM (Structure Equation Modelling) and PLS (Partial Least Square) approach with Smart PLS software. This study reveals that Personal Propensity to Trust and Structural Assurance positively affect Initial Trust. Initial trust and performance expectations influence Behavioral Intention. Both technological and Task characteristics influence Task Technology Fit. In the meantime, Task Technology Fit has a negative impact on the Behavioral Intention of Big Data Analytics by the Indonesian AuditBoard’s auditors. This research contributes to Accounting Firm and BPK in adopting Big Data Analytics through the perspective of the Initial Trust model, Task Technology Fit, and Performance Expectations.
