{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,5,17]],"date-time":"2026-05-17T02:08:01Z","timestamp":1778983681483,"version":"3.51.4"},"publisher-location":"New York, NY, USA","reference-count":35,"publisher":"ACM","license":[{"start":{"date-parts":[[2021,9,27]],"date-time":"2021-09-27T00:00:00Z","timestamp":1632700800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":[],"published-print":{"date-parts":[[2021,9,27]]},"DOI":"10.1145\/3494583.3494610","type":"proceedings-article","created":{"date-parts":[[2022,1,10]],"date-time":"2022-01-10T00:43:47Z","timestamp":1641775427000},"page":"72-79","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":2,"title":["Technology Acceptance Model, Social Cognitive Theory and Remote Audit in Predicting Auditor Attitude toward Technology during Pandemic Covid-19"],"prefix":"10.1145","author":[{"given":"Bambang Leo","family":"Handoko","sequence":"first","affiliation":[{"name":"Accounting Department, Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Hery Harjono","family":"Muljo","sequence":"additional","affiliation":[{"name":"Accounting Department, Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Ang Swat Lin","family":"Lindawati","sequence":"additional","affiliation":[{"name":"Accounting Department, Bina Nusantara University, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"320","published-online":{"date-parts":[[2022,1,9]]},"reference":[{"issue":"7","key":"e_1_3_2_1_1_1","first-page":"333","article-title":"The Role of Different Types of Information Systems in Business Organizations: A Review by Yaser Hasan Al-Mamary, Alina Shamsuddin , A.H. Nor Aziati","volume":"1","author":"Al-Mamary Y. Hasan","year":"2014","unstructured":"Y. Hasan Al-Mamary, A. Shamsuddin, and N. Aziati, \u201cThe Role of Different Types of Information Systems in Business Organizations: A Review by Yaser Hasan Al-Mamary, Alina Shamsuddin , A.H. Nor Aziati,\u201d Int. J. Res., vol. 1, no. 7, pp. 333\u2013339, 2014.","journal-title":"Int. J. Res."},{"issue":"3","key":"e_1_3_2_1_2_1","first-page":"2","article-title":"Exploration on the Use of Computerized Accounting Systems by Micro and Small Enterprises (MSEs) in China","volume":"7","author":"Lanlan Z.","year":"2018","unstructured":"Z. Lanlan and A. Ahmi, \u201cExploration on the Use of Computerized Accounting Systems by Micro and Small Enterprises (MSEs) in China,\u201d Int. J. Eng. Technol., vol. 7, no. 3.2, pp. 806\u2013810, 2018.","journal-title":"Int. J. Eng. Technol."},{"key":"e_1_3_2_1_3_1","doi-asserted-by":"publisher","DOI":"10.25046\/aj050308"},{"key":"e_1_3_2_1_4_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1911-3846.2012.01172.x"},{"key":"e_1_3_2_1_5_1","first-page":"218","volume-title":"May","author":"Rozario A. M.","year":"2019","unstructured":"A. M. Rozario, \u201cThree essays on audit innovation using social media information and disruptive technologies to enhance audit quality,\u201d no. May, p. 218, 2019."},{"key":"e_1_3_2_1_6_1","doi-asserted-by":"publisher","DOI":"10.5296\/ber.v6i1.8996"},{"key":"e_1_3_2_1_7_1","doi-asserted-by":"publisher","DOI":"10.36574\/jpp.v5i1"},{"key":"e_1_3_2_1_8_1","first-page":"20","volume-title":"April","author":"IAPI","year":"2020","unstructured":"IAPI, \u201cAuditor's Response to the COVID-19 Pandemic: Regarding Financial Statements, Audit Procedures, and Practical Considerations to Support Audit Quality,\u201d Inst. Akuntan Publik Indones., no. April, pp. 1\u201320, 2020, [Online]. Available: https:\/\/iapi.or.id\/uploads\/article\/76-TECH_NEWSFLASH_APRIL_2020.pdf."},{"key":"e_1_3_2_1_9_1","doi-asserted-by":"publisher","DOI":"10.1016\/0749-5978(91)90022-L"},{"key":"e_1_3_2_1_10_1","doi-asserted-by":"publisher","DOI":"10.2307\/249008"},{"key":"e_1_3_2_1_11_1","doi-asserted-by":"publisher","DOI":"10.1186\/s13731-020-0112-0"},{"key":"e_1_3_2_1_12_1","doi-asserted-by":"publisher","DOI":"10.19030\/ijmis.v18i3.8707"},{"key":"e_1_3_2_1_13_1","doi-asserted-by":"publisher","DOI":"10.1111\/bjet.12169"},{"key":"e_1_3_2_1_14_1","doi-asserted-by":"publisher","DOI":"10.1186\/s40064-016-2903-0"},{"key":"e_1_3_2_1_15_1","doi-asserted-by":"publisher","DOI":"10.33299\/jpkop.24.2.3281"},{"key":"e_1_3_2_1_16_1","doi-asserted-by":"publisher","DOI":"10.4067\/s0718-27242017000400011"},{"key":"e_1_3_2_1_17_1","doi-asserted-by":"publisher","DOI":"10.1016\/S2212-5671(16)00050-2"},{"key":"e_1_3_2_1_18_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10639-012-9204-1"},{"key":"e_1_3_2_1_19_1","volume-title":"\u201cConformity pressure and auditors","author":"Abazi A. Ali Dafine","unstructured":"A. Ali Dafine Abazi, A. Ahmed Ali, D. Abazi, S. Ulf Larsson Examiner Andreas Jansson, and T. Umans, \u201cConformity pressure and auditors\u2019 judgement How peers affect one another in audit firms in Sweden? Title Conformity pressure and auditors\u2019 judgement How peers affect one another in audit firms in Sweden?,\u201d 2018."},{"key":"e_1_3_2_1_20_1","doi-asserted-by":"publisher","DOI":"10.14414\/tiar.14.040110"},{"key":"e_1_3_2_1_21_1","first-page":"2","article-title":"Pengaruh Perceived Usefulness, Perceived Ease of Use Dan Penggunaan Software Audit Pada Kinerja Auditor Internal","volume":"17","author":"Dewi N. L. G. K.","year":"2016","unstructured":"N. L. G. K. Dewi and M. Mertha, \u201cPengaruh Perceived Usefulness, Perceived Ease of Use Dan Penggunaan Software Audit Pada Kinerja Auditor Internal,\u201d E-Jurnal Akunt., vol. 17, no. No 2, pp. 1485\u20131515, 2016, [Online]. Available: https:\/\/ojs.unud.ac.id\/index.php\/Akuntansi\/article\/view\/23040.","journal-title":"E-Jurnal Akunt."},{"key":"e_1_3_2_1_22_1","doi-asserted-by":"publisher","DOI":"10.1108\/EL-01-2014-0022"},{"key":"e_1_3_2_1_23_1","doi-asserted-by":"publisher","DOI":"10.23919\/CISTI.2018.8399455"},{"key":"e_1_3_2_1_24_1","doi-asserted-by":"publisher","DOI":"10.2308\/jeta.2010.7.1.73"},{"key":"e_1_3_2_1_25_1","doi-asserted-by":"publisher","DOI":"10.2308\/jeta-10494"},{"key":"e_1_3_2_1_26_1","volume-title":"Concept, Technique and Appliaction to Use Program of Smart PLS 3.0","author":"Ghozali I.","year":"2015","unstructured":"I. Ghozali and L. Hengky, Concept, Technique and Appliaction to Use Program of Smart PLS 3.0. 2015."},{"key":"e_1_3_2_1_27_1","doi-asserted-by":"publisher","DOI":"10.1108\/EBR-10-2013-0128"},{"key":"e_1_3_2_1_28_1","doi-asserted-by":"publisher","DOI":"10.3390\/ijerph110504905"},{"key":"e_1_3_2_1_29_1","doi-asserted-by":"publisher","DOI":"10.1108\/JAAR-10-2015-0079"},{"key":"e_1_3_2_1_30_1","volume-title":"7th, abrigat ed","author":"Sekaran U.","year":"2016","unstructured":"U. Sekaran and R. Bougie, Research Methods For Business: A Skill Building Approach, 7th, abrigat ed. John Wiley & Sons, 2016, 2016."},{"key":"e_1_3_2_1_31_1","first-page":"3618","volume-title":"15th Am. Conf. Inf. Syst. 2009, AMCIS 2009","volume":"6","author":"Pongpattrachai D.","year":"2009","unstructured":"D. Pongpattrachai, P. Cragg, and R. Fisher, \u201cSpreadsheet infusion in small audit firms in Thailand,\u201d 15th Am. Conf. Inf. Syst. 2009, AMCIS 2009, vol. 6, pp. 3607\u20133618, 2009."},{"key":"e_1_3_2_1_32_1","doi-asserted-by":"publisher","DOI":"10.1080\/09640560801977190"},{"issue":"2","key":"e_1_3_2_1_33_1","first-page":"48","article-title":"Behavioral intention to use e-tax service system: An application of technology acceptance model","volume":"20","author":"Sondakh J. J.","year":"2017","unstructured":"J. J. Sondakh, \u201cBehavioral intention to use e-tax service system: An application of technology acceptance model,\u201d Eur. Res. Stud. J., vol. 20, no. 2, pp. 48\u201364, 2017.","journal-title":"Eur. Res. Stud. J."},{"key":"e_1_3_2_1_34_1","doi-asserted-by":"publisher","DOI":"10.1108\/jaar-10-2015-0079"},{"key":"e_1_3_2_1_35_1","doi-asserted-by":"publisher","DOI":"10.1109\/ICCIA.2018.00052"}],"event":{"name":"ICIBE 2021: 2021 the 7th International Conference on Industrial and Business Engineering","location":"Macau China","acronym":"ICIBE 2021"},"container-title":["Proceedings of the 7th International Conference on Industrial and Business Engineering"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3494583.3494610","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3494583.3494610","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2026,5,17]],"date-time":"2026-05-17T02:03:26Z","timestamp":1778983406000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3494583.3494610"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2021,9,27]]},"references-count":35,"alternative-id":["10.1145\/3494583.3494610","10.1145\/3494583"],"URL":"https:\/\/doi.org\/10.1145\/3494583.3494610","relation":{},"subject":[],"published":{"date-parts":[[2021,9,27]]},"assertion":[{"value":"2022-01-09","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}