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September 10, 2025Journal of Accounting Research Organization and EconomicsOpen Access

The Determinant and Impact of Big Data Analytics Adoption on Public Sector Audit Outcomes

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Authors

HSHafiez SofyaniISIham Maulana SaudRARizka Amalia

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Overview

Survey reveals positive effects of big data analytics on audit quality and performance in auditors, indicating significant improvements.

Key Points

  • BDA adoption significantly enhances audit performance, judgment, and quality in public sector audits, showing substantial effects.
  • System quality was identified as a critical determinant for the adoption of big data analytics in government auditing practices.
  • The analysis utilized a questionnaire survey involving 137 auditors in Indonesia, applying structural equation modeling techniques.
  • Results highlight the mediating role of audit judgment in the relationship between big data analytics and audit quality.

Cite This Study

Sofyani et al. (2025) studied this question.

synapsesocial.com/papers/68c1a13354b1d3bfb60dc58dhttps://doi.org/10.24815/jaroe.v8i1.43259
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