Hubungan Big Data Analytics Terhadap Kualitas Audit: Penerapan pada Instansi Pemerintah
Abstract
Abstract. This research is based on the phenomenon that the quality of audits in BPK still needs to be improved, especially in the face of the VUCA era (volatility, uncertainty, complexity, and ambiguity) where data and information develop massively and intensively. The use of technology in audits is important because auditees have also used more sophisticated information systems. This study aims to determine the relationship between the use of Big Data Analytics and the quality of audits in government agencies. The research method used is a quantitative method with a survey at the BPK-RI. This study used primary data with research instruments in the form of questionnaires. This research was conducted at the Auditor at the Head Office with a total sample of 170 respondents. The types of analysis in this study are statistical descriptive analysis and verifiable analysis using Moderation Regression analysis. The statistical analysis tool used is SPSS Version 25.
The results of the study empirically prove that the use of Big Data Analytics has a positive and significant effect on Audit Quality, meaning that the higher the use of Big Data Analytics, the quality of audits will increase.
Keywords. Use of IT; Big Data Analytics; Government Agency; Audit Quality.
Abstrak. Penelitian ini berdasarkan fenomena bahwa kualitas audit BPK masih perlu ditingkatkan khususnya menghadapi era VUCA (volatility, uncertainty, complexity, and ambiguity) dimana data dan informasi berkembang secara masif dan intensif. Penggunaan teknologi dalam audit penting karena auditee juga telah menggunakan sistem informasi yang lebih canggih. Penelitian ini bertujuan untuk mengetahui hubungan pemanfaatan Big Data Analytics terhadap kualitas audit pada instansi pemerintah.
Metode penelitian yang digunakan adalah metode kuantitatif dengan survey pada BPK-RI. Penelitian ini menggunakan data primer dengan instrument penelitian berupa kuesioner. Penelitian ini dilakukan pada Pemeriksa pada Kantor Pusat dengan jumlah sampel sebanyak 170 responden. Jenis analisis pada penelitian ini adalah analisis deskriptif statistik dan analisis verifikatif dengan menggunakan analisis Regresi Moderasi. Alat bantu analisis statistik yang digunakan adalah SPSS Versi 25.
Hasil penelitian secara empiris membuktikan bahwa Pemanfaatan Big Data Analytics berpengaruh positif dan signifikan terhadap Kualitas Audit, artinya semakin tinggi pemanfaatan Big Data Analytics maka kualitas audit akan semakin meningkat.
Kata kunci: Penggunaan TI; Big Data Analytics; Instansi Pemerintah; Kualitas Audit.
Keywords
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DOI: https://doi.org/10.17509/jrak.v11i1.55139
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