ANALISIS PENGARUH BIG DATA ANALYTICS DALAM PROSES AUDIT DI KOTA BATAM

Felicia Yang; Hardi Bahar

doi:10.24127/akuisisi.v19i2.1508

ANALISIS PENGARUH BIG DATA ANALYTICS DALAM PROSES AUDIT DI KOTA BATAM

Felicia Yang, Hardi Bahar

Abstract

The transformational impact of Big Data is currently causing rapid adaptation for organizations to investing their resources to harness the benefits of data, to shift from data-generating to data-powered business. Auditors will be impacted by their clientele changes, consequentially will embrace big data approach and utilization as well. This study is conducted to determine the effect of big data analytics (BDA) on audit process in Batam City. The population of this study is the auditors located in Batam area, using the sampling method of snowball sampling with a total sample of 50 respondents. The approach of this study is quantitative with usage of questionnaires as data collection instrument for primary data. The method for data analysis uses partial least square (SEM-PLS) structural equation model with the utilization of SmartPLS 4 software. The results of this study revealed that BDA has a significant positive effect on audit process which phases consist of audit risk assertion procedure, initial planning of audit process, implementation of preliminary analytical review, evaluation of audit evidence and submission of audit findings.

Dampak transformasi Big Data saat ini menyebabkan adaptasi cepat bagi organisasi untuk menginvestasikan sumber daya mereka untuk bisa mendapatkan manfaat dari data, alhasil beralih dari bisnis data-generating ke data-powered. Auditor akan terpengaruh oleh perubahan kliennya, secara konsekuen akan merangkul pendekatan dan pemanfaatan big data. Penelitian ini dilakukan untuk mengetahui pengaruh big data analytics terhadap proses audit di Kota Batam. Populasi penelitian ini adalah auditor yang berada di wilayah Batam, dengan menggunakan metode sampel snowball sampling dengan jumlah sampel sebanyak 50 responden. Pendekatan penelitian ini adalah kuantitatif dengan menggunakan kuesioner sebagai instrumen pengumpulan data primer. Metode analisis data menggunakan model persamaan struktural partial least square (SEM-PLS) dengan pemanfaatan SmartPLS 4. Hasil penelitian ini mengungkapkan bahwa big data analytics berpengaruh positif signifikan terhadap proses audit yang tahapannya terdiri dari prosedur asersi risiko audit, perencanaan awal audit, pelaksanaan tinjauan analitis pendahuluan, evaluasi bukti audit dan penyampaian temuan audit.

Keywords

Big Data Analytics; Proses Audit; Batam

Full Text:

PDF

References

Abdelwahed, A. S., Abdelwahed, A. S., Abu-Musa, A. A., Moubarak, H., Badawy, H. A., & Kogan, T. (2023). THE ADOPTION OF BIG DATA ANALYTICS IN THE EXTERNAL AUDITING: Bibliometric and Content Analyses THE ADOPTION OF BIG DATA ANALYTICS IN THE EXTERNAL AUDITING: Bibliometric and Content Analyses 50 International Journal of Auditing and Accounting Studies. International Journal of Auditing and Accounting Studies, 5(1), 49. https://doi.org/10.47509/IJAAS.2023.v05i01.03

Alles, M., & Gray, G. L. (2016). Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. International Journal of Accounting Information Systems, 22, 44–59. https://doi.org/10.1016/j.accinf.2016.07.004

Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2017). Big data and analytics in the modern audit engagement: Research needs. In Auditing (Vol. 36, Issue 4, pp. 1–27). American Accounting Association. https://doi.org/10.2308/ajpt-51684

Austin, A. A., Carpenter, T. D., Christ, M. H., Nielson, C., Anderson, S., Bills, K., Campbell, J., Christensen, T., Demere, P., Fitzgerald, B., Hammersley, J., Hayne, C., Hoang, K., Pickerd, J., Stein, S., Winchel, J., Zhang, J., & Tull, J. M. (2021). The Data Analytics Journey: Interactions among Auditors, Managers, Regulation, and Technology. The Journal of Asian Finance, Economics and Business, 8(11), 87–96.

Ghozali, I., & Latan, H. (2014). Partial Least Squares Konsep, Metode dan Aplikasi Menggunakan Program WARPPLS 4.0.

Kend, M., & Nguyen, L. A. (2020). Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession. Australian Accounting Review, 30(4), 269–282. https://doi.org/10.1111/auar.12305

Kriyantono, R. (2009). Teknik Prakits Riset Komunikasi. Prenada Media Group.

Mousa, A., Abdullah, A., & Omar, Z. (2022). The Impact of Big Data Analytics on Audit Procedures: Evidence from the Middle East. Journal of Asian Finance, 9(2), 93–0102. https://doi.org/10.13106/jafeb.2022.vol9.no2.0093

Nurdiani, N. (2014). TEKNIK SAMPLING SNOWBALL DALAM PENELITIAN LAPANGAN. 5(2), 1110–1118.

Omitogun, A., & Al-Adeem, K. (2019). Auditors’ Perceptions of and Competencies in Big Data and Data Analytics: An Empirical Investigation. International Journal of Computer Auditing, 1(1), 92–113. http://www.saudiarabia.doingbusinessguide.co.uk/the-guide/opportunities-in-saudi-arabia

Putritama, A. (2019). Peluang dan Tantangan Profesi Akuntan di Era Big Data. Jurnal Akuntansi , 7(1), 74–84. https://doi.org/10.24964/ja.v7i1.758

Rozario, A., & Issa, H. (2020). Risk-based data analytics in the government sector: A case study for a U.S. county. Government Information Quarterly, 37(2).

Salijeni, G. *, Samsonova-Taddei, A., & Turley, S. (2018). Big Data and Changes in Audit Technology: Contemplating a Research Agenda. Accounting and Business Research, Forthcoming. https://ssrn.com/abstract=3148904

Sarstedt, M., Ringle, C. M., & Hair, J. F. (2017). Partial Least Squares Structural Equation Modeling. In Handbook of Market Research (pp. 1–40). Springer International Publishing. https://doi.org/10.1007/978-3-319-05542-8_15-1

UNSW Sydney. (2020, January 29). Descriptive, Predictive & Prescriptive Analytics: What are the differences? UNSW Sydney. https://studyonline.unsw.edu.au/blog/descriptive-predictive-prescriptive-analytics

Wadesango, N. (2021). Literature Review of the Effects of The Adoption of Data Analytics on Gathering Audit Evidence. In Academy of Accounting and Financial Studies Journal (Vol. 25, Issue 5).

Yanwardhana, E. (2022, September 2). Keren! Batam Jadi Pusat Data Center RI, Begini Kehebatannya. CNBC Indonesia. https://www.cnbcindonesia.com/news/20220902112101-4-368755/keren-batam-jadi-pusat-data-center-ri-begini-kehebatannya

DOI: 10.24127/akuisisi.v19i2.1508

DOI (PDF): https://doi.org/10.24127/akuisisi.v19i2.1508.g698