Big Data Analytics-Based Audit System Quality And Public Sector Audit Performance: Audit Judgment As Mediator

Hafiez Sofyani (Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia)
Wildan Mujibur Rohman (Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia)
Kanza Della Oktavia (Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia)
Aqilla Nur Efsari (Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia)

Jurnal Reviu Akuntansi dan Keuangan
Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan

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.