TRANSFORMATION OF REMOTE AUDITING THROUGH DIGITAL TWIN INTEGRATION ASSESSING READINESS OF EXTERNAL AUDITOR BASED ON UTAUT ANALYSIS

In the era of digital transformation, Digital Twin (DT) can be used as a supporting tool in the world of auditing, especially remote auditing. DT is a technology that creates real-time virtual representations of physical objects and business processes. DT allows auditors to monitor client conditions, collect digital audit evidence, and carry out verification procedures remotely without physical presence. However, in reality, DT has not been fully applied in the world of auditing, so this study aims to bridge this gap by proposing the Unified Theory of Acceptance and Use of Technology (UTAUT) model with Technological Literacy (TL) as a mediation variable to analyze auditors' readiness to adopt DT in remote audits. The sample of this study consisted of 150 respondents who worked as auditors. Data were collected through questionnaires and followed by analysis using SmartPLS. This study found that Performance Expectancy (PE), Effort Expectancy (EE), and Facilitating Condition (FC) had a significant effect on Technological Literacy (TL). Effort Expectancy (EE), Facilitating Condition (FC), and Technological Literacy (TL) themselves also had a significant effect on Behavioral Intention (BI). On the other hand, Social Influence (SI) did not have a significant effect on Technological Literacy and Behavioral Intention (BI). Likewise, Performance Expectancy (PE) had an insignificant effect on Behavioral Intention (BI). This study also showed that TL was not an important factor in mediating the relationship between UTAUT and the auditor's intention to adopt DT. Auditors believe that even though they do not have sufficient knowledge about DT, they are still able to adopt DT if there is a perception of convenience, perception of benefits, and supportive facilities.