Pengaruh big data analytics dan audit software terhadap kualitas audit dengan audit judgment sebagai variable intervening
Info Katalog
File Repositori
Pembimbing 3 : Harsana
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Haryono Umar
Kata Kunci : audit judgment; audit software; big data analytics; audit quality; intervening variable
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_TS_MAK_123012101119_Halaman-Judul.pdf | 10 | |
| 2. | 2025_TS_MAK_123012101119_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_TS_MAK_123012101119_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_TS_MAK_123012101119_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_TS_MAK_123012101119_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_TS_MAK_123012101119_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_TS_MAK_123012101119_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_TS_MAK_123012101119_Bab-1.pdf | 19 | |
| 9. | 2025_TS_MAK_123012101119_Bab-2.pdf | 38 |
|
| 10. | 2025_TS_MAK_123012101119_Bab-3.pdf | 22 |
|
| 11. | 2025_TS_MAK_123012101119_Bab-4.pdf | 35 |
|
| 12. | 2025_TS_MAK_123012101119_Bab-5.pdf | 7 | |
| 13. | 2025_TS_MAK_123012101119_Daftar-Pustaka.pdf | 9 | |
| 14. | 2025_TS_MAK_123012101119_Lampiran.pdf | 5 |
|
P Penelitian ini bertujuan menganalisis pengaruh big data analytics dan audit software terhadap kualitas audit dengan audit judgment sebagai variabel intervening pada auditor badan pemeriksa keuangan republik indonesia (bpkri). penelitian menggunakan metode kuantitatif dengan pendekatan kausal, data dikumpulkan melalui kuesioner likert skala 1-6 dari 230 responden auditor bpkri yang dipilih menggunakan purposive sampling, dan dianalisis menggunakan structural equation modelling (sem) dengan partial least squares (pls). hasil penelitian menunjukkan big data analytics berpengaruh positif signifikan terhadap kualitas audit (koefisien 0,266, p < 0,05) dan audit judgment (koefisien 0,519, p < 0,05), audit software berpengaruh positif signifikan terhadap kualitas audit (koefisien 0,375, p < 0,05) dan audit judgment (koefisien 0,291, p < 0,05), audit judgment berpengaruh positif signifikan terhadap kualitas audit (koefisien 0,267, p < 0,05), dan audit judgment terbukti sebagai variabel mediating yang efektif dengan model penelitian mampu menjelaskan varians audit judgment sebesar 58,8% dan kualitas audit sebesar 68,2%. penelitian menyimpulkan bahwa big data analytics dan audit software meningkatkan kualitas audit baik secara langsung maupun melalui audit judgment sebagai mediator. implikasi penelitian merekomendasikan peningkatan kompetensi auditor dalam big data analytics dan audit software serta integrasi teknologi ini dalam perencanaan dan pelaksanaan audit untuk meningkatkan kualitas audit di era digital.
T This research aims to analyze the influence of big data analytics and audit software on audit quality with audit judgment as an intervening variable among auditors at the supreme audit institution of the republic of indonesia (bpkri). the study employs a quantitative method with a causal approach. data were collected through likert scale 1-6 questionnaires from 230 bpkri auditor respondents selected using purposive sampling and analyzed using structural equation modelling (sem) with partial least squares (pls). the results demonstrate that big data analytics has a positive and significant effect on audit quality (coefficient 0.266, p < 0.05) and audit judgment (coefficient 0.519, p < 0.05). audit software has a positive and significant effect on audit quality (coefficient 0.375, p < 0.05) and audit judgment (coefficient 0.291, p < 0.05). audit judgment has a positive and significant effect on audit quality (coefficient 0.267, p < 0.05), and audit judgment is proven to be an effective mediating variable. the research model is able to explain 58.8% of audit judgment variance and 68.2% of audit quality variance. the research concludes that big data analytics and audit software enhance audit quality both directly and through audit judgment as a mediator. the research implications recommend improving auditor competencies in big data analytics and audit software, as well as integrating these technologies into audit planning and implementation to enhance audit quality in the digital era.