Pengaruh Toe (Technology, Organization, Environment) Framework, Pengalaman Kerja, Dan Independensi Auditor Terhadap Penggunaan Data Analytics Dalam Proses Audit

This study aims to analyze the effect of the (Technology,Organization,Environment) Framework, auditors’ work experience, and auditor independence on the use of data analytics in the audit process. This research employs a quantitative approach using primary data collected through questionnaires distributed to auditors in Indonesia. The number of respondents in this study is 42 auditors. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS version 29, including validity testing, reliability testing, classical assumption tests, t-tests, F-tests, and coefficient of determination analysis. The results of the partial tests (t-test) indicate that the TOE Framework has a positive and significant effect on the use of data analytics in the audit process (t-value = 7.992; p-value < 0.001). Auditor independence also has a positive and significant effect on the use of data analytics (t-value = 3.077; p-value = 0.004). In contrast, auditors’ work experience does not have a significant effect on the use of data analytics (t-value = −0.623; pvalue = 0.537). The results of the simultaneous test (F-test) show that the TOE Framework, auditors’ work experience, and auditor independence simultaneously have a significant effect on the use of data analytics in the audit process (F-value = 65.261; p-value < 0.001). These findings indicate that technological and vii organizational readiness, as well as auditor independence, are the main factors driving the use of data analytics in the audit process.