The purpose of this study is to examine the factors that influence the intention to use the application system for auditing of local government's financial statement (SiAP LKPD). Study was conducted at the Financial Audit Board representative office. This study uses primary data that is acquisition of questionnaires from respondents. While the research data collection technique is done through the documentation technique. The number of samples was 200 respondents as auditors at Financial Audit Board representative office of Indonesia. The research model used in this study is integrated model, which integrates three theories of information system, which are UTAUT model, HOT Fit model and DeLone and McLean Model. According to integrated model, this study focuses on three dimensions: human factor, organizational factors and technology factors. The method used in this study is based on partial least square method using Smart PLS software. The result of this study showed that human factor have influence on behavioral intention to use SiAP LKPD, while organizational and technology factors insignificantly moderate influence on behavioral intention to use SiAP LKPD. Other results indicate that intention to use SiAP LKPD significantly affect user satisfaction and net benefit. In addition, user satisfaction also affects net benefit.
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