Implementasi Big Data Analytics dan Kontribusinya terhadap Kualitas Audit melalui Audit Report Lag di Sektor Perbankan

Anisa Ratna Sari, Rida Perwita Sari

Abstract


Tujuan Penelitian: Penelitian ini mengkaji pengaruh big data analytics terhadap kualitas audit di sektor perbankan, dengan audit report lag sebagai variabel mediasi. Analisis big data dianggap penting untuk meningkatkan efisiensi audit, mengurangi keterlambatan, dan meningkatkan kredibilitas pelaporan keuangan.

Metode Penelitian: Penelitian kuantitatif ini menggunakan data primer dari 80 auditor di 12 kantor akuntan publik yang terdaftar dalam direktori IAPI 2025. Semua responden memiliki pengalaman mengaudit perusahaan perbankan. Data dianalisis menggunakan SmartPLS 4.0.

Orisinalitas/Kebaruan: Kebaruan penelitian ini terletak pada penggunaan audit report lag sebagai variabel mediasi. Penelitian ini berfokus pada auditor yang berpengalaman dalam mengaudit bank yang terdaftar di Bursa Efek Indonesia.

Hasil Penelitian: Temuan menunjukkan bahwa analisis big data secara signifikan meningkatkan kualitas audit, baik secara langsung maupun melalui pengurangan audit report lag. Audit report lag dikonfirmasi sebagai mediator yang signifikan. Implikasi: Big data analytics memungkinkan auditor untuk memproses data besar secara real time, meminimalkan keterlambatan, dan meningkatkan kualitas audit. Temuan penelitian ini mendukung relevansi technology acceptance model, teori keagenan, dan teori atribusi dalam menjelaskan perilaku auditor.

 

Research Objectives: This study examines the impact of big data analytics on audit quality in the banking sector, with audit report lag as a mediating variable. Big data analytics is considered vital to improve audit efficiency, reduce delays, and enhance financial reporting credibility.

Research Method: This quantitative study uses primary data from 80 auditors at 12 public accounting firms listed in the IAPI 2025 directory. All respondents have experience auditing banking companies. Data were analyzed using SmartPLS 4.0.

Originality/Novelty: The novelty of this study lies in the use of audit report lag as a mediating variable. The research focuses on auditors experienced in auditing banks listed on the Indonesia Stock Exchange.

Research Results: The findings show that big data analytics significantly improves audit quality, both directly and through reducing audit report lag. Audit report lag is confirmed as a significant mediator.

Implications: Big data analytics enables auditors to process large data in real time, minimizing delays and improving audit quality. The findings support the relevance of the technology acceptance model, agency theory, and attribution theory in explaining auditor behavior.


Keywords


Big Data Analytics, Audit Report Lag, Audit Quality

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References


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DOI: https://doi.org/10.30596/jakk.v8i2.24921

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