Transformasi Audit Digital: Pengaruh Penggunaan Teknologi Informasi dan Data Analytics terhadap Kinerja Auditor
Abstract
Latar belakang: Transformasi digital telah mendorong perubahan signifikan dalam praktik audit, khususnya melalui pemanfaatan teknologi informasi dan data analytics. Tujuan: Penelitian ini bertujuan untuk menguji pengaruh penggunaan teknologi informasi dan data analytics terhadap kinerja auditor pada Kantor Akuntan Publik. Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada auditor pada Kantor Akuntan Publik di wilayah Jakarta Selatan. Sebanyak 118 responden dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Hasil: Hasil penelitian menunjukkan bahwa penggunaan teknologi informasi berpengaruh positif dan signifikan terhadap kinerja auditor. Selain itu, data analytics juga berpengaruh positif dan signifikan serta memiliki pengaruh yang lebih kuat dibandingkan penggunaan teknologi informasi. Temuan ini menunjukkan bahwa teknologi berbasis analitik memberikan kontribusi strategis dalam meningkatkan kualitas dan efektivitas pekerjaan audit. Kesimpulan: Penelitian ini memberikan kontribusi empiris dalam literatur transformasi digital audit dengan menegaskan bahwa penguasaan data analytics merupakan kompetensi utama auditor di era digital. Implikasi praktis penelitian ini menunjukkan bahwa Kantor Akuntan Publik perlu mengembangkan strategi transformasi digital yang tidak hanya berfokus pada teknologi, tetapi juga pada pengembangan kompetensi analitik auditor.
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