THE EFFECT OF BEHAVIORAL INTENTION IN THE UTILIZATION OF BIG DATA ANALYSIS IN PUBLIC ACCOUNTING FIRMS: BASED ON UTAUT MODEL

In recent years, Big Data Analytics has been widely discussed because it not only helps in understanding the information contained in the data but also helps identify the data that is most important for current and future business decisions. This makes it easy for people to obtain the data and information they want. Many organizations are reacting quickly to the increased capacity of their information reporting and data analysis systems. The development of big data has an impact on various fields in obtaining information. Information generated by big data analytics can be used as audit evidence that is useful for auditors in determining audit opinions. Big Data Analytics will demand more innovative information processing. By using the UTAUT (Unified Theory of Acceptance and Use of Technology) model, it can be explained that behavioral intention and behavior to use a technology (use behavior) are influenced by performance expectancy and effort expectancy), social influence, and facilitating conditions moderated by leadership. From the results of the study, it was found that leadership affects the relationship between Performance expectancy, Effort expectancy, Facilitating conditions with behavioral intention in the use of Big Data Analysis, but leadership does not affect Social influence. In addition, the use of information technology will affect behavioral intention.