The impact of unified theory of acceptance and use of technology and social cognitive theory on accounting students' intentions to learn audit software

Authors

  • Yohanes Raja Oloan Hutapea Universitas Advent Indonesia
  • Heddry Purba Universitas Advent Indonesia
  • Mila Susanti Universitas Advent Indonesia

DOI:

https://doi.org/10.58784/cfabr.448

Keywords:

UTAUT, social cognitive theory, behavioral intention, audit software, accounting students

Abstract

The growing digitalization of auditing requires accounting students to develop competencies in audit software; however, technology-centered models alone may not fully explain their learning intentions. This study integrates the Unified Theory of Acceptance and Use of Technology (UTAUT) and Social Cognitive Theory (SCT) to examine the determinants of students’ intention to learn audit software, with emphasis on task-specific self-efficacy. Data were collected from 97 accounting students using purposive sampling and analyzed with SEM-PLS. The results show that social influence significantly affects behavioral intention, while performance expectancy, effort expectancy, and self-efficacy are not significant. These findings indicate that students’ intentions are driven more by academic environment and social pressure than by perceived usefulness, ease of use, or individual confidence. This study highlights the limitation of UTAUT in structured system contexts and emphasizes the importance of contextual psychological factors in audit education.

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References

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Published

2026-04-17

How to Cite

Hutapea, Y. R. O., Purba, H., & Susanti, M. (2026). The impact of unified theory of acceptance and use of technology and social cognitive theory on accounting students’ intentions to learn audit software. The Contrarian : Finance, Accounting, and Business Research, 5(1), 38–50. https://doi.org/10.58784/cfabr.448

Issue

Vol. 5 No. 1 (2026)

Section

Articles

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Copyright (c) 2026 Yohanes Raja Oloan Hutapea, Heddry Purba, Mila Susanti

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