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Lely Indriati
Universitas Persada Indonesia Y.A.I
Economics, Econometrics & Finance

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Pengaruh Independensi Auditor, Pengalaman Auditor, dan Penerapan Big Data Analytics terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan Petronela Agnes Karo; Syarhul Syarhul; Lely Indriati; Joni Efendi
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.5426

Abstract

Perkembangan teknologi dan kompleksitas audit mendorong perlunya peningkatankualitas audit melalui faktor personal auditor maupun pemanfaatan teknologi. Penelitianini bertujuan untuk mengetahui pengaruh independensi auditor, pengalaman auditor, danpenerapan Big Data Analytics terhadap kualitas audit pada Kantor Akuntan Publik (KAP)di Jakarta Selatan. Penelitian ini menggunakan metode kuantitatif dengan pendekatansurvei. Populasi penelitian adalah auditor yang bekerja pada KAP di Jakarta Selatan,dengan jumlah sampel sebanyak 95 auditor yang dipilih menggunakan teknik purposivesampling. Data dikumpulkan melalui kuesioner dengan skala Likert 1–5 dan dianalisismenggunakan metode Partial Least Square (PLS) melalui software SmartPLS 3.0. Hasilpenelitian menunjukkan bahwa independensi auditor berpengaruh positif signifikanterhadap kualitas audit, pengalaman auditor berpengaruh positif signifikan terhadapkualitas audit, sedangkan penerapan Big Data Analytics tidak berpengaruh signifikanterhadap kualitas audit. Dengan demikian, dapat disimpulkan bahwa faktor independensidan pengalaman auditor lebih dominan dalam meningkatkan kualitas audit dibandingkandengan pemanfaatan teknologi Big Data Analytics. This study aims to analyze the influence of auditor independence, auditorexperience, and the implementation of Big Data Analytics on audit quality at PublicAccounting Firms (KAP) in South Jakarta. This research employs a quantitative approachusing a survey method. The population consists of auditors working at Public AccountingFirms in South Jakarta, with a sample of 95 respondents selected through purposivesampling. Data were collected using questionnaires with a 5-point Likert scale andanalyzed using Partial Least Square (PLS) with SmartPLS 3.0 software. The resultsindicate that auditor independence has a significant positive effect on audit quality, auditorexperience has a significant positive effect on audit quality, while the implementation ofBig Data Analytics does not significantly affect audit quality. These findings suggest thatpersonal factors such as independence and experience play a more dominant role inenhancing audit quality compared to technological factors. This study is expected tocontribute to the development of accounting science, particularly in auditing, and providepractical implications for Public Accounting Firms in improving audit quality throughstrengthening auditor independence and experience.
Pengaruh Teknologi Digital, Sistem Data Mining Dan Pemenuhan Standar Audit Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Jakarta Selatan Yohana Kessy Kalista Wau; Dwi Eriyanto; Lely Indriati; Mahzumi Mahzumi; Maryati Rahayu
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.5631

Abstract

Penelitian ini bertujuan menganalisis pengaruh teknologi digital, sistem data mining, danpemenuhan standar audit terhadap kinerja auditor pada Kantor Akuntan Publik (KAP) diwilayah Jakarta Selatan. Data diperoleh melalui kuesioner yang disebarkan kepada 90auditor sebagai responden dan diolah menggunakan SmartPLS versi 3.0. Hasil analisismenunjukkan bahwa seluruh variabel berpengaruh positif dan signifikan terhadap kinerjaauditor dengan nilai p-value teknologi digital (0,019), sistem data mining (0,010) danpemenuhan standar audit (0,000). Temuan ini menunjukkan bahwa penerapan teknologidigital dan sistem data mining mampu meningkatkan efisiensi, akurasi, serta kemampuananalisis auditor dalam pelaksanaan audit. Sementara itu, kepatuhan terhadap standar auditberkontribusi dalam memperkuat integritas dan meningkatkan kualitas hasil pemeriksaan. This study aims to analyze the influence of digital technology, data mining systems, andcompliance with audit standards on auditor performance at Public Accounting Firms (KAP) inSouth Jakarta. Data were obtained through questionnaires distributed to 90 auditor respondentsand processed using SmartPLS version 3.0. The analysis results indicate that all variables have apositive and significant effect on auditor performance, with p-values for digital technology(0.019), data mining systems (0.010), and compliance with audit standards (0.000). Thesefindings indicate that the implementation of digital technology and data mining systems canimprove auditor efficiency, accuracy, and analytical skills in conducting audits. Meanwhile,compliance with audit standards contributes to strengthening integrity and improving the qualityof audit results.
Co-Authors Dwi Eriyanto Joni Efendi Mahzumi Mahzumi Maryati Rahayu Petronela Agnes Karo Syarhul Syarhul Yohana Kessy Kalista Wau