Pengaruh Independensi Auditor, Pengalaman Auditor, dan Penerapan Big Data Analytics terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan - Agnes Karo, Petronela; Syarhul, Syarhul; Indriati, Lely; Efendi, Joni (IKRAITH-EKONOMIKA, 2026)
Perkembangan teknologi dan kompleksitas audit mendorong perlunya peningkatan kualitas audit melalui faktor personal auditor maupun pemanfaatan teknologi. Penelitian ini bertujuan untuk mengetahui pengaruh independensi auditor, pengalaman auditor, dan penerapan Big Data Analytics terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Jakarta Selatan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Populasi penelitian adalah auditor yang bekerja pada KAP di Jakarta Selatan, dengan jumlah sampel sebanyak 95 auditor yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dengan skala Likert 1–5 dan dianalisis menggunakan metode Partial Least Square (PLS) melalui software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa independensi auditor berpengaruh positif signifikan terhadap kualitas audit, pengalaman auditor berpengaruh positif signifikan terhadap kualitas audit, sedangkan penerapan Big Data Analytics tidak berpengaruh signifikan terhadap kualitas audit. Dengan demikian, dapat disimpulkan bahwa faktor independensi dan pengalaman auditor lebih dominan dalam meningkatkan kualitas audit dibandingkan dengan pemanfaatan teknologi Big Data Analytics. This study aims to analyze the influence of auditor independence, auditor experience, and the implementation of Big Data Analytics on audit quality at Public Accounting Firms (KAP) in South Jakarta. This research employs a quantitative approach using a survey method. The population consists of auditors working at Public Accounting Firms in South Jakarta, with a sample of 95 respondents selected through purposive sampling. Data were collected using questionnaires with a 5-point Likert scale and analyzed using Partial Least Square (PLS) with SmartPLS 3.0 software. The results indicate that auditor independence has a significant positive effect on audit quality, auditor experience has a significant positive effect on audit quality, while the implementation of Big Data Analytics does not significantly affect audit quality. These findings suggest that personal factors such as independence and experience play a more dominant role in enhancing audit quality compared to technological factors. This study is expected to contribute to the development of accounting science, particularly in auditing, and provide practical implications for Public Accounting Firms in improving audit quality through strengthening auditor independence and experience.