International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026

EFFECT OF E-AUDIT, AI, AND BIG DATA ANALYTICS ON AUDIT QUALITY: EMPIRICAL STUDY AT BPK RI

Tabita Salsabilla (Universitas Sebelas Maret)
Edy Supriyono (Unknown)



Article Info

Publish Date
17 Jun 2026

Abstract

This investigation purposes to obtain empirical evidence regarding the effects of e-audit, Artificial Intelligence (AI)-based audit technology, and Big Data Analytics (BDA) on financial audit quality at the Audit Board of the Republic of Indonesia (BPK RI). Primary data were gathered through structured questionnaires administered to BPK RI auditors, and respondents were selected via simple random sampling based on the Slovin formula with a ten-percent margin of error. Quantitative analysis was conducted utilizing IBM SPSS version 27, encompassing descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The study establishes that both e-audit and Big Data Analytics (BDA) exert a statistically positive and significant effect on audit quality. In contrast, AI-based audit technology did not demonstrate a statistically positive and significant effect on audit quality. Keywords : e-Audit, Artificial Intelligence (AI)-Based Audit Technology, Big Data Analytics, Audit Quality

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Journal Info

Abbrev

IJEBAR

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...