Peran Data Analytics dalam Audit
Abstract
Perkembangan teknologi digital dan munculnya big data telah membawa perubahan signifikan dalam praktik audit modern. Auditor kini dihadapkan pada volume data yang semakin besar dan kompleks sehingga memerlukan pendekatan analisis yang lebih canggih dibandingkan metode audit tradisional. Data analytics menjadi salah satu teknologi yang banyak digunakan untuk membantu auditor dalam menganalisis data secara lebih mendalam, mendeteksi anomali transaksi, serta meningkatkan kualitas pengambilan keputusan audit. Penelitian ini bertujuan untuk mengeksplorasi peran data analytics dalam proses audit, mengidentifikasi manfaat yang dihasilkan, serta menganalisis tantangan yang dihadapi dalam penerapannya. Penelitian ini menggunakan metode kualitatif dengan pendekatan literature review, yaitu dengan mengkaji berbagai artikel ilmiah nasional dan internasional yang relevan mengenai penggunaan data analytics dalam audit. Hasil penelitian menunjukkan bahwa data analytics mampu meningkatkan efisiensi dan efektivitas proses audit melalui analisis data yang lebih komprehensif, memungkinkan auditor melakukan full population testing, serta membantu mendeteksi potensi kesalahan maupun kecurangan secara lebih cepat dan akurat. Selain itu, integrasi teknologi seperti machine learning juga dapat mendukung peningkatan kualitas audit dan pengambilan keputusan auditor. Namun demikian, implementasi data analytics masih menghadapi beberapa tantangan, seperti kebutuhan keterampilan teknis auditor, pengelolaan big data, serta aspek keamanan dan privasi data. Oleh karena itu, peningkatan kompetensi auditor serta dukungan infrastruktur teknologi menjadi faktor penting dalam mengoptimalkan pemanfaatan data analytics dalam praktik audit modern.
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