Big Data Analytics-Based Audit System Quality And Public Sector Audit Performance: Audit Judgment As Mediator

Hafiez Sofyani; Wildan Mujibur Rohman; Kanza Della Oktavia; Aqilla Nur Efsari

doi:10.22219/jrak.v15i1.36375

Authors

Hafiez Sofyani Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia
Wildan Mujibur Rohman Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia
Kanza Della Oktavia Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia
Aqilla Nur Efsari Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia

DOI:

https://doi.org/10.22219/jrak.v15i1.36375

Keywords:

Audit Judgment, Audit Performance, Big Data Analytics, Public Sector

Abstract

Purpose: This study examines some hypotheses about the impact of quality of Big Data Analytics (BDA)-based audit system on audit performance in the public sector, focusing on the mediating role of audit judgment.

Methodology/approach: A quantitative method was employed, using primary data from a survey of 137 government auditors across Indonesia. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS).

Findings: The results show that audit judgment mediates the relationship between the BDA-based audit system's quality and public sector audit performance.

Practical implications: The findings emphasize the need for effective audit judgment to optimize audit technology's role in enhancing the audit performance of government auditors.

Originality/value: This study fills the research gap regarding the inconsistent results on adopting audit technologies and performance, specifically in the public sector.

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Author Biography

Hafiez Sofyani, Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia

Scopus: https://www.scopus.com/authid/detail.uri?authorId=57203309417&eid=2-s2.0-85051163825

Google Scholar ID: https://scholar.google.co.id/citations?user=fbZ4AZ8AAAAJ&hl=en

Sinta: sinta2.ristekdikti.go.id/authors/detail?id=5974288&view=overview

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