Background: This study aims to examine public sector auditors' tendency to use somputer assisted audit techniques (CAATs) in managing their audit works. Methods: A total of 400 questionnaires were distributed to auditors working in the public sectors in Central Java, West Java, and East Java. From the total, 225 questionnaires were returned and completed. The Structural Equation Modelling (SEM) and Partial Least Square (PLS) were used to analyze the data. Results: The empirical findings reveal that performance expectation and facilitating conditions have encouraged auditors to use CAATs in their works. Further, there is a positive influence between the intention to use and CAATs audit. This implies that auditors with an intention will be more open to using the CAATs optimally in achieving effective and efficient work. The utilization of CAATs in public services needs to have strong support from the government and positive attitudes from the auditors as the users of the system. Conclusion: This study covers broad areas of Central Java, West Java, and East Java. Further, the findings add to the literature on emerging markets specifically for Indonesian government auditors' intention and appropriateness of using CAATs. The use of CAATs help to provide auditors information on the highest number of auditees involved in corruption.
Background: E-government is an initiative taken by governments worldwide to align the administration of their countries. Governments have utilized the internet as part of a transition into a globalized economy. This helps reduce red tape and procedures in dealing with people in government agencies. This study aims to develop an e-government model as an anti-corruption strategy by applying the Penta-helix model and religiosity as the moderating variable. Methods: The data was gathered from government officials, representatives in business, media, academia, and NGOs, in Indonesia and Malaysia in 2021. Online questionnaires were distributed to 240 respondents from Indonesia and Malaysia. In addition, SPSS v.25 and SEM AMOS v.25 were used to analyze the data. Results: The findings indicate that the Penta-helix elements and religiosity could help to reduce corruption in Indonesia. Meanwhile, Malaysia must increase its human resource competency and embed the religiosity element as a tool to reduce corruption. Conclusion: Penta-helix and religious factors should be incorporated by organizations in Malaysia and Indonesia as part of their strategy in combating corruption.