Pengaruh Independensi Auditor, Pengalaman Auditor, dan Penerapan Big Data Analytics terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan

Abstrak

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.