The Determinant Of Auditor Career Survivability Adopting The Blockchain Technology

  • Deny Nitalia Mindrawati Universitas Merdeka Malang
  • Grahita Chandrarin Universitas Merdeka Malang
  • Harianto Respati Universitas Merdeka Malang
Keywords: The Supportive Factors, The Adoption Of Blockchain Technology, The Survivability Of The Auditor's Career

Abstract

This empirical study examined the influence of the auditor perspective on the supportive factors of blockchain technology adoption and the implication on auditory career survivability. The current research population consisted of all auditors in Indonesia, 6.034 individuals. The researchers used the Slovin formula to take 375 respondents. The researchers analyzed the obtained data with a validity test, reliability test, and path analysis. The results found the perception of the auditor about the positive and significant influencing factors toward the blockchain technology adoption and survivability of the auditor's career. Blockchain technology adoption could not moderate the survivability of an auditor's career. The current research novelty dealt with the examined variables, from the qualitative study. Then, the researchers developed the research into quantitative research to provide significant evidence.

References

Abba, M., Yahaya, L. & Suleiman, N. (2018) Explored and Critique of Contingency Theory for Management Accounting Research. Journal of Accounting and Financial Management. Vol 4. No 5. ISSN: 2504-8856. Pp. 40-50. www.iiardpub.org.

Brender, N. & Gauthier, M. (2018) Impacts of Blockchain on The Auditing Profession. Information Systems Audit and Control Association Journal. Vol 5. No 12. Pp. 27-32. https://bit.ly/2KhWNXG.

Catalini, C., & Gans, J.S. (2019) Some Simple Economics Of The Blockchain. Working Paper 22952. National Bureau Of Economic Research. http://www.nber.org/papers/w22952.

Davidson, S., Filippi, P.D. & Potts, J. (2016) Economics of Blockchain. NBER Working Paper Series. No 22952. Pp. 1-40. http://dx.doi.org/10.2139/ssrn.2744751.

Daluwathumullagamage, U.J., & Sims, A. (2020) Blockchain-Enabled Corporate Governance and Regulation. International Journal of Financial Studies. Pp. 8-38. Doi : 10.3390/ijfs8020036.

Etikan, Ilker; Sulaiman Abubakar Musa dan Rukayya Sunusi Alkassim. (2016) Comparison of Convenience Sampling and Purposive Sampling. American Journal of Theoretical and Applied Statistics. Vol 5. No 1. Pp. 1-4. ISSN: 2326-8999. doi: 10.11648/j.ajtas.20160501.11.

Faccia, A., Naqbi, M.Y.K.A. & Lootah, S.A. (2019) Integrated Cloud Financial Accounting Cycle. How Artificial Intelligence, Blockchain, and XBRL will Change the Accounting, Fiscal, and Auditing Practices. ICCBDC 2019: Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing. August 2019. Pp. 31–37. https://doi.org/10.1145/3358505.3358507.

Faccia dan Mosteanu, N.R. (2019) Accounting, and Blockchain Technology: From Double-Entry to Triple-Entry. The Business and Management Review. Vol 10. No 2. Pp. 108-116.

Frey, C.B., & Osborne, M.A. (2013) The Future of Employment: How Susceptible Are Jobs to Computerization. Oxford: Oxford Martin School. Retrieved August 4, 2018. from http://www.oxfordmartin.ox.ac.uk/downloads/academic/The_Future_of_Employment.pdf.

Gero, V.M.S., & Suardikha, I.M.S. (2020) Faktor Pendukung dan Penghambat Niat Penggunaan Blockchain oleh Auditor di Kantor Akuntan Publik. E-Jurnal Akuntansi. Vol. 30 No. 10. 30 (10). e-ISSN: 2302-8556. Pp.: 2604-2618. Doi : 10.24843/EJA.2020.v30.i10.p13.

Institut Akuntan Publik Indonesia. (2020) Directory 2020 Akuntan Pablik dan Kantor Akuntan Pablik. Jakarta. Grant Tornton.

Jianbiao, L., Guangqian, R., Qiuhua, M.A. & Luke, L. (2009) An Experimental Study On Investors’ Status Quo Bias and Its Determinants. Front Bussines Research. China 2009. Vol 3. No 4. Pp. 543–565. Doi: 10.1007/s11782-009-0026-y.

Kim, H.W. & Kankanhalli, A. (2009) Investigating User Resistance to Information Systems Implementation: A Status Quo Bias Perspective. MIS Quarterly. Vol 33. No 3. Pp. 567-582. http://www.jstor.org/stable/20.

Kim, H.W. (2011) The Effects of Switching Costs on User Resistance to Enterprise Systems Implementation. IEEE Transactions on Engineering Management. Vol 58. No 3. Pp. 471–482. https://doi.org/10.1109/TEM.2010.2089630.

Krahel, J. P., Chen, B., Stewart T., Appelbaum, D., Borkar, N., & Calabrese, K., et al. (2016) Imagineering Audit 4.0. American Accounting Association. Journal Of Emerging Technologies In Accounting. Vol 13. No 1. Pp. 1–15. Doi: 10.2308/jeta-10494.

Lescevica, M., Ginters, E. & Mazza, R. (2013) Unified Theory ff Acceptance and Use of Technology (UTAUT) for Market Analysis of FP7 CHOReOS Products. Procedia Computer Science 26 (2013). Pp. 51–68. www.sciencedirect.com.

Magnier, V. & Barban, P. (2018) The Potential Impact Of Blockchain On Corporate Governance: A Survey On Shareholders' Rights In The Digital Era. Preliminary Communication. Vol V. No 2. Pp. 109-226. Doi https://doi.org/10.22598/iele.2018.5.2.7.

Pusat Pembinaan Profesi Keuangan. (2020) Info Grafik. http://Pp.pk.kemenkeu.go.id/in/page/laporan-periodik.

Samuelson, W. & Zeckhauser, R. (1988) Status Quo Bias in Decision Making. Journal of Risk and Uncertainty, Vol 1. No 1. Pp. 7-59. https://doi.org/10.1007/BF00055564.

Sitardja, M. (2019) The Analysis Of Acceptance On Implementation ERP Accounting In Unified Theory Of Acceptance And Use Of Technology (UTAUT) Model. Proceeding Business and Economics Conference In Utilizing of Modern Technology. Vol 06. No 8. ISSN: 2622-9404. Pp. 138-150.

Schirrmacher, N.B, Ondrus, J., Felix, T.C.T., Yvonne, AC.L. & Hardoon, D.R. (2019) Overcoming Status Quo Bias: Nudging in a Government-Led Digital Transformation Initiative. Fortieth International Conference on Information Systems. Pp. 1-10. https://www.researchgate.net/publication/336577294.

Thompson, R.L., Higgin, C.A. & Howell, J.M. (1991) Personal Computing: Toward A Conceptual Model Of Utilization. MIS Quarterly. Vol 15. No 1. Pp. 125-143.

Undang-Undang RI. No. 5 tahun 2011 tentang Akuntan Publik.

Williams, M.D., Rana, N.P. & Dwivedi, Y.K. (2015) The Unified Theory Of Acceptance And Use Of Technology (UTAUT): A Literature Review. Journal of Enterprise Information Management. Vol 28. Issue 3. Pp. 443–488. http://dx.doi.org/10.1108/JEIM-09-2014-0088.

Yeoh, P. (2017) Regulatory Issues In Blockchain Technology. Journal of Financial Regulation and Compliance. Vol 25. Issue 2. Pp. 1-14. http://dx.doi.org/10.1108/JFRC-08-2016-0068.

Zeckhauser, R. & Samuelson, W. (1988) Status Quo Bias in Decision Making. Journal of Risk and Uncertainty, Vol 1. No 1. Pp. 7-59. https://doi.org/10.1007/BF00055564.

Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2017) The Impact of Artificial Intelligence and Blockchain on the Accounting Profession. Preparation of Papers for IEEE Acces. Vol XX. No 8. Pp. 1-20. Doi: 10.1109/ACCESS.2020.300050.

Published
2024-01-26
How to Cite
Deny Nitalia Mindrawati, Grahita Chandrarin, & Harianto Respati. (2024). The Determinant Of Auditor Career Survivability Adopting The Blockchain Technology . Brilliant International Journal Of Management And Tourism , 4(1), 151-173. https://doi.org/10.55606/bijmt.v4i1.2758