Kontribusi Big Data Analytics dalam Proses Audit Terhadap Audit Delay dan Kualitas Audit
DOI:
https://doi.org/10.59725/ema.v31i1.246Keywords:
Audit Delay, Audit Quality, Big Data Analytics, Systematic Literature ReviewAbstract
The use of Big Data Analytics (BDA) in the financial audit process has altered the traditional audit method by improving audit quality and efficiency. The purpose of this study is to critically assess BDA's role in reducing audit delays and increasing audit quality. Using a literature review approach, this study intends to consolidate findings from national and international studies published between 2017 and 2024 that focus on the role of BDA in audit procedural transformation, fraud detection, and real-time decision support. The findings reveal that BDA not only allows auditors to review massive amounts of data in real time, but it also improves evidence collection and risk assessment. Audit delay has emerged as a significant variable in the relationship between BDA and audit quality, however its effectiveness varies depending on technical infrastructure and auditor expertise. Furthermore, this study identified implementation problems for BDA, such as data security threats, technology literacy gaps among auditors, and organizational readiness, all of which must be addressed in order for BDA to reach its full potential. This study adds to the theoretical and practical discussions about the strategic use of BDA to alter audit methods in the digital era.
Downloads
References
Abdelwahed, A. S., Abu-Musa, A. A., Badawy, H. A., & Moubarak, O. (2025). Unleashing the beast: The impact of big data and data analytics on the auditing profession - Evidence from a developing country. Future Business Journal, 11(12), 1–18. https://doi.org/10.1186/s43093-024-00420-7
Adiastri, S. E. (2024). Peran teknologi modern dalam meningkatkan efektivitas pekerjaan di perusahaan. JIKAP: Jurnal Informasi dan Komunikasi Administrasi Perkantoran, 8(5), 428–444. https://dx.doi.org/10.20961/jikap.v8i5.81662
Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2017). Big data and analytics in the modern audit engagement: Research needs. Auditing: A Journal of Practice & Theory, 36(4), 1–27. https://doi.org/10.2308/ajpt-51684
Ariyanto, S. (2024). Implementation of big data and technology in improving the quality of auditor’s audit results (Case study at BPK The Riau Province). JRAA: Jurnal Riset Akuntansi dan Auditing, 11(2), 13–22. https://doi.org/10.55963/jraa.v11i2.667
Aulia, A. R., Titandy, A. D., Saputra, S., & Zacky, M. (2024). Pengaruh big data dalam akuntansi syariah: Analisis prediktif dan pengambilan keputusan strategis. JoTI: Journal of Technology and Informatics, 6(1), 17–21. http://dx.doi.org/10.37802/joti.v6i1.704
Chukwuani, V. N. (2024). The influence of behavioural biases on audit judgment and decision making. Air Journals, 5(2), 26–38. https://doi.org/10.5281/zenodo.13353275
Dempsey, K., & van Dyk, V. (2024). The role of data analytics in enhancing external audit quality. In Towards Digitally Transforming Accounting and Business Processes (ICAB 2023) (pp. 399–423). Springer. https://doi.org/10.1007/978-3-031-50590-2_21
Edward, Z. R. (2022). Penerapan big data analytics dan eskalasi kemampuan auditor. JRAK: Jurnal Riset Akuntansi dan Keuangan, 18(2), 163–170. https://doi.org/10.21460/jrak.v18i2.46
Gaswira, L., & Meutia, T. (2024). Pengaruh penerapan big data analisis dalam pendeteksian fraud: Literature review. JURA: Jurnal Riset Akuntansi, 2(2), 111–120. https://doi.org/10.54066/jura-itb.v2i2.1766
Haryanto, A. B., & Setiawan, E. (2024). Impact of big data analytics on audit quality with audit delay as mediator. IJESSS: International Journal of Environmental, Sustainability and Social Science, 5(4), 1007–1014. https://doi.org/10.38142/ijesss.v5i4.1120
Hendrawan, H., Ng, S., Sari, A. R., Azizi, M., & Verawaty. (2024). Application of big data technology in financial auditing: Challenges, opportunities, and implications for the accounting profession. DIJEFA: Dinasti International Journal of Economics, Finance & Accounting, 5(3), 1118–1126. https://doi.org/10.38035/dijefa.v5i3.2829
Li, W. (2021). Analysis on application of big data technology in audit practice. In Big Data Analytics for Cyber-Physical System in Smart City (BDCPS 2020) (Vol. 1303, pp. 1042–1048). Springer. https://doi.org/10.1007/978-981-33-4565-6_139
Listya, A., Aspahani, & Sitepu, C. D. S. (2023). Implementasi big data analytics dan opini audit terhadap kualitas audit dengan audit delay sebagai variabel mediasi. Owner: Riset & Jurnal Akuntansi, 7(3), 2062–2071. https://doi.org/10.33395/owner.v7i3.1531
Mayuri, N. K. L., Santoso, R. A., & Fitriana. (2024). Analisis data forensik untuk mendeteksi fraud laporan keuangan perusahaan (Sebuah literatur review). Innovative: Journal of Social Science Research, 4(3), 8756–8772. https://doi.org/10.31004/innovative.v4i3.11455
Muslimin, M. F., Purnamasari, R., & Nur, S. W. (2024). Audit digitalization: A transformation in big data management. Economos: Jurnal Ekonomi dan Bisnis, 7(2), 142–148. https://doi.org/10.31850/economos.v7i2.3199
Narulita, S., Prihati, Oktaga, A. T., & Widyantoro, A. E. (2023). Performansi algoritma clustering K-Means untuk penentuan status malnutrisi pada balita. ISAINTEK: Jurnal Informasi, Sains, dan Teknologi, 6(1), 188–202. https://doi.org/10.55606/isaintek.v6i02.128
Nugrahanti, T. P., Sudarmanto, E., Bakri, A. A., Susanto, E., & Male, S. R. (2023). Pengaruh penerapan teknologi big data, independensi auditor, dan kualitas pelaporan keuangan terhadap efektivitas proses audit. SAK: Sanskara Akuntansi dan Keuangan, 2(1), 47–54. https://doi.org/10.58812/sak.v2i01.249
Putri, D. A., Nizarudin, A., & Julia. (2024). Peran big data analytics dan kualitas audit dalam memperkuat kemampuan auditor mendeteksi kecurangan laporan keuangan. JEMSI: Jurnal Ekonomi, Manajemen, dan Akuntansi, 10(3), 1551–1561. https://doi.org/10.35870/jemsi.v10i3.2350
Rakhmawati, I., Maulida, N. N., & Rahmatika, D. N. (2024). Pengaruh penerapan teknologi big data dan independensi auditor terhadap efektivitas proses audit. Jurnal Kendali Akuntansi, 2(3), 85–102. http://dx.doi.org/10.59581/jka-widyakarya.v2i3.3744
S, L. E., Enggar, D. P. A., & Aurora, T. A. L. (2019). Evaluasi kinerja keuangan dan pelayanan Universitas Jambi dalam penerapan pola keuangan badan layanan umum. JAKU: Jurnal Akuntansi & Keuangan Unja, 4(3), 53–67. http://dx.doi.org/10.22437/jaku.v4i3.8137
Siahaan, S. B., & Simanjuntak, A. (2021). Peranan kepercayaan sebagai variabel pemoderasi pengaruh antara tekanan waktu dan kompleksitas terhadap penilaian dan pengambilan keputusan dalam audit. Jurnal Manajemen, 7(2), 13–24.
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Tang, J., & Karim, K. E. (2019). Financial fraud detection and big data analytics – Implications on auditors’ use of fraud brainstorming session. Managerial Auditing Journal, 34(3), 324–337. https://doi.org/10.1108/MAJ-01-2018-1767
Tunggal, N. A., & Elliza, E. (2021). PENSI BINTEY: Pengaruh implementasi big data analytics terhadap terjadinya audit delay. Jurnal Riset Akuntansi dan Keuangan, 16(2), 109–120. https://doi.org/10.21460/jrak.2020.162.378
Yoon, Y., Hoogduin, L., & Zhang, L. (2015). Big data sebagai bukti audit pelengkap. Accounting Horizons.
