Determinan niat auditor BPK RI untuk menggunakan teknologi audit berbasis analisis big data
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 BP...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Purwokerto
2024-12-01
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| Series: | Kompartemen: Jurnal Ilmiah Akuntansi |
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| Online Access: | https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/23181 |
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| author | Muhammad Mukhlish Haq Hafiez Sofyani |
| author_facet | Muhammad Mukhlish Haq Hafiez Sofyani |
| author_sort | Muhammad Mukhlish Haq |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-cd92750fea3b4e4982f6e148f6c37c7f |
| institution | Kabale University |
| issn | 1693-1084 2579-8928 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universitas Muhammadiyah Purwokerto |
| record_format | Article |
| series | Kompartemen: Jurnal Ilmiah Akuntansi |
| spelling | doaj-art-cd92750fea3b4e4982f6e148f6c37c7f2025-01-09T08:17:50ZengUniversitas Muhammadiyah PurwokertoKompartemen: Jurnal Ilmiah Akuntansi1693-10842579-89282024-12-0122219821510.30595/kompartemen.v22i2.231816506Determinan niat auditor BPK RI untuk menggunakan teknologi audit berbasis analisis big dataMuhammad Mukhlish Haq0Hafiez Sofyani1Universitas Muhammadiyah YogyakartaUniversitas Muhammadiyah YogyakartaThis 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.https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/23181big data analyticssystem qualityperformance expectationsperceived usefulnessaudit |
| spellingShingle | Muhammad Mukhlish Haq Hafiez Sofyani Determinan niat auditor BPK RI untuk menggunakan teknologi audit berbasis analisis big data Kompartemen: Jurnal Ilmiah Akuntansi big data analytics system quality performance expectations perceived usefulness audit |
| title | Determinan niat auditor BPK RI untuk menggunakan teknologi audit berbasis analisis big data |
| title_full | Determinan niat auditor BPK RI untuk menggunakan teknologi audit berbasis analisis big data |
| title_fullStr | Determinan niat auditor BPK RI untuk menggunakan teknologi audit berbasis analisis big data |
| title_full_unstemmed | Determinan niat auditor BPK RI untuk menggunakan teknologi audit berbasis analisis big data |
| title_short | Determinan niat auditor BPK RI untuk menggunakan teknologi audit berbasis analisis big data |
| title_sort | determinan niat auditor bpk ri untuk menggunakan teknologi audit berbasis analisis big data |
| topic | big data analytics system quality performance expectations perceived usefulness audit |
| url | https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/23181 |
| work_keys_str_mv | AT muhammadmukhlishhaq determinanniatauditorbpkriuntukmenggunakanteknologiauditberbasisanalisisbigdata AT hafiezsofyani determinanniatauditorbpkriuntukmenggunakanteknologiauditberbasisanalisisbigdata |