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All Journal Jurnal Akademi Akuntansi (JAA)
Zaki Baridwan
Faculty of Economics and Business, Brawijaya University, Malang, Indonesia
Economics, Econometrics & Finance

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Big data analytics and audit quality: the role of competence, motivation, and technology acceptance Iis Ristianingsih; Zaki Baridwan; Mirna Amirya
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44553

Abstract

Purpose: This study aims to investigate how competence, motivation, perceived usefulness, and perceived ease of use impact audit quality, with big data analytics serving as a mediating factor. Methodology/approach: The primary empirical evidence was gathered by distributing structured survey instruments among 176 professional practitioners active within high-profile Indonesian accounting entities, with subsequent data processing executed via partial least squares modeling Findings: The outcomes demonstrate that competence, perceived usefulness, and ease of use exert a substantial and favorable influence on the adoption of big data analytics; conversely, motivation exhibits no distinct consequence. Additionally, the evidence reveals that integrating big data analitytics tools actively refines of audit outcomes and successfully bridges the impacts of competence, user benefits, and user friendliness. It does not, however, serve as an intervening pathway between motivation and overall audit quality. Practical and Theoritical contribution/Originality: These findings confirm that audit quality is determined by the synergy between auditor competence and motivation, as well as organizational readiness through usefulness and easy to use technology. Research Limitation: This study is limited to a cross-sectional design and a sample of Big Ten accounting firms in Indonesia and has not comprehensively accommodated organizational factors.
Co-Authors Iis Ristianingsih Mirna Amirya