Pengaruh Independensi Auditor, Pengalaman Auditor, dan Penerapan Big Data Analytics terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan

Agnes Karo, Petronela
Syarhul, Syarhul
Indriati, Lely
Efendi, Joni

IKRA-ITH EKONOMIKA
Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026

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.