Exploring Generational Attitudes Toward Blockchain in Indonesian Audit Firms

Abstract

Blockchain is one of the new digital technologies that audit companies are using as part of their attempts to strengthen governance due to the growing need for accountability and transparency. This study aims to examine the factors influencing auditors' intention to adopt blockchain technology within Indonesian audit firms. The study uses the Unified Theory of Acceptance and Use of Technology and the Diffusion of Innovation framework to explain adoption behavior. A quantitative method is used, and auditors at public accounting companies are given questions to complete. The study uses partial least squares structural equation modeling in SmartPLS 4. The findings indicate that relative advantages, compatibility, complexity, observability, and trialability significantly influence the intention to adopt blockchain. In addition, facilitating conditions are found to have a positive effect, though with a relatively smaller contribution than other variables. Overall, the results highlight that both technological characteristics and organizational support play an important role in encouraging blockchain adoption in auditing practices.