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September 10, 2025JASa (Jurnal Akuntansi Audit dan Sistem Informasi Akuntansi)Open Access

The Impact of Big Data Analytics on Audit Quality in the Digital Era

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Authors

ARAnisa Shafa Aunur RozanaSWSrihadi WinarningsihWYWinwin Yadiati

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Overview

Observational analysis shows big data analytics significantly improves audit quality, highlighting its importance in the digital era.

Key Points

  • Big data analytics positively enhances audit quality, indicating a substantial improvement in auditing processes.
  • A path coefficient indicated that nearly 50% of audit quality variance is explained by big data analytics usage.
  • The research utilized a structural equation modeling approach to analyze responses from 120 auditors in Indonesia.
  • Effective data strategies may enhance reliability and efficiency in auditing amid increasing digitalization.

Cite This Study

Rozana et al. (2025) studied this question.

synapsesocial.com/papers/68c183f09b7b07f3a060f9cahttps://doi.org/10.36555/jasa.v9i2.2878
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