Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan
Aqilla Nur Efsari
Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Big Data Analytics-Based Audit System Quality And Public Sector Audit Performance: Audit Judgment As Mediator Hafiez Sofyani; Wildan Mujibur Rohman; Kanza Della Oktavia; Aqilla Nur Efsari
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.36375

Abstract

Purpose: This study examines some hypotheses about the impact of quality of Big Data Analytics (BDA)-based audit system on audit performance in the public sector, focusing on the mediating role of audit judgment. Methodology/approach: A quantitative method was employed, using primary data from a survey of 137 government auditors across Indonesia. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Findings: The results show that audit judgment mediates the relationship between the BDA-based audit system's quality and public sector audit performance. Practical implications: The findings emphasize the need for effective audit judgment to optimize audit technology's role in enhancing the audit performance of government auditors. Originality/value: This study fills the research gap regarding the inconsistent results on adopting audit technologies and performance, specifically in the public sector.
Co-Authors Hafiez Sofyani Kanza Della Oktavia Wildan Mujibur Rohman