Exploring Artificial Intelligence Utilization through TAM3 Model: The Influence on Behavioral Intention and Use Behavior

This dataset contains anonymized survey responses collected for an undergraduate thesis on Indonesian auditor readiness for AI-based audits. The data include item-level measures based on a Technology Acceptance Model (TAM3)-informed instrument, covering constructs such as technical competencies, ethics, and compliance, along with respondent demographics. Files provided include the anonymized dataset, a codebook/variable dictionary, and the survey questionnaire used for data collection. The dataset is intended to support transparency and reproducibility of the study’s findings and may be reused for related research on audit digitalization and AI adoption in assurance contexts.