Pengaruh Penggunaan Big Data Analytics Oleh Kantor Akuntan Publik Big Four Di Indonesia Terhadap Kinerja Auditor
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Institusion
Universitas Airlangga
Author
Angga Mahendra Sunariadi
Subject
HJ9701-9940 Public accounting. Auditing
Datestamp
2021-07-05 06:57:34
Abstract :
This study aims to determine the effect of using big data analytics on auditor performance. This research is a type of quantitative research with an associative research method so that it can explain the influence between variables. This research data is primary data from questionnaires distributed through online media (WhatsApp, email, linkedin) with a population of auditors in big four public accounting firms in Indonesia. The results of this study explain that the use of big data analytics has a positive effect on auditor performance, which means that when using big data analytics with all its features or facilities, the auditor is more effective and efficient in carrying out the audit process. The results of the effort expectancy in using big data analytics have a negative effect on the performance of auditors, which means that if auditors are easy to study and use big data analytics, it means that they will improve performance, and vice versa if the auditors are difficult or require difficult effort or effort to learn and use. it will reduce the performance of the auditors. The contribution of this research is divided into theoretical contributions and practical contributions. The theoretical contribution of this research is to increase knowledge about big data analytics and its use in the accounting profession, especially in the field of auditing, as well as a source of information for further research. The practical contribution of this research has the advantage that the use of big data analytics can be used by all public accounting firms in Indonesia because information technology is advancing so that KAP must always innovate with the latest technology which is proven to affect the performance of auditors.
This study aims to determine the effect of using big data analytics on auditor performance. This research is a type of quantitative research with an associative research method so that it can explain the influence between variables. This research data is primary data from questionnaires distributed through online media (WhatsApp, email, linkedin) with a population of auditors in big four public accounting firms in Indonesia. The results of this study explain that the use of big data analytics has a positive effect on auditor performance, which means that when using big data analytics with all its features or facilities, the auditor is more effective and efficient in carrying out the audit process. The results of the effort expectancy in using big data analytics have a negative effect on the performance of auditors, which means that if auditors are easy to study and use big data analytics, it means that they will improve performance, and vice versa if the auditors are difficult or require difficult effort or effort to learn and use. it will reduce the performance of the auditors. The contribution of this research is divided into theoretical contributions and practical contributions. The theoretical contribution of this research is to increase knowledge about big data analytics and its use in the accounting profession, especially in the field of auditing, as well as a source of information for further research. The practical contribution of this research has the advantage that the use of big data analytics can be used by all public accounting firms in Indonesia because information technology is advancing so that KAP must always innovate with the latest technology which is proven to affect the performance of auditors.
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