Determinan niat auditor BPK RI untuk menggunakan teknologi audit berbasis analisis big data

Muhammad Mukhlish Haq (Universitas Muhammadiyah Yogyakarta)
Hafiez Sofyani (Universitas Muhammadiyah Yogyakarta)

Kompartemen : Jurnal Ilmiah Akuntansi
Vol. 22 No. 2 (2024): KOMPARTEMEN, Vol 22 No 2, September 2024

This study aims to examine the factors that influence the intention of BPK RI auditors to want to use big data analysis methods in audit practice including system quality, performance expectations, and perceived usefulness. This study uses a questionnaire survey method with a sample consisting of BPK RI auditors throughout Indonesia. Respondents were then selected purposively with the criteria that auditors had used big data analysis in conducting audits. The number of auditors who participated in this study was 126 people. Hypothesis testing using Partial Least Square (PLS) technique. The results showed that system quality and performance expectations have a positive effect on perceived usefulness, and perceived usefulness has a positive effect on the intention to use big data analysis-based audit technology.