PERAN BIG DATA DAN SKEPTISISME PROFESIONAL DALAM PENGUMPULAN BUKTI AUDIT
DOI:
https://doi.org/10.32897/jsikap.v8i2.3174Kata Kunci:
big data, skeptisisme profesional, bukti auditAbstrak
Penelitian ini dibuat dengan tujuan untuk mendalami hubungan dan relevansi antara big data, skeptisisme profesional, dan bukti audit. Dengan semakin berkembangnya relevansi big data dalam dunia audit, peneliti merasa perlu untuk mengamati bagaimana big data membawa perubahan dalam proses pengumpulan bukti audit, berikut relevansi dari skeptisisme profesional yang merupakan salah satu dasar pemikiran dan sifat esensial bagi seorang auditor, serta hubungannya dalam relasi big data dan bukti audit. Penelitian ini dilakukan spenuhnya melalui studi literatur dan argumentasi rasional, dimana literatur yang digunakan terdiri dari 9 literatur, yang yang terdiri dari buku, jurnal nasional dan internasional, serta artikel yang diambil dari internet. Dari penelitian ini, didapatkan bahwa baik big data dan skeptisisme profesional memiliki kaitan yang signifikan baik terhadap bukti audit, maupun terhadap satu sama lain.Referensi
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Florea, R., Florea, R. (2011). Audit Techniques and Audit Evidence. Economy Transdisciplinarity Cognition, XIV(1), 350-358.
IAASB. (2019). Professional Skepticism Lies at the Heart of a Quality Audit. Ps Focus. (Online), (https://www.ifac.org/_flysystem/azure-private/publications/files/IAASB-Professional-Skepticism-Focus-Feb-2019.pdf), diakses 9 Desember 2023
Imoniana, J. O., Filho, D. C. N. (2023). Impact of Technological Advancements on Auditing of Financial Statements. European Research Studies Journal, XXVI(4), 131-159.
Mautz, R. K., Sharaf, H. A. (1993). The Philosophy of Accounting. Florida: Alerican Accounting Association.
Novita, N., Anissa, A. I. N. A. (2022). The Role of Data Analytics for Detecting Indications of Fraud in the Public Sector. International Journal of Research in Business and Social Science, 11(7), 218-225.
Sanoran, K. L., Ruangprapun, J. (2023). Initial Implementation of Data Analytics and Audit Process Management. Sustainability 2023, 15(1766), 1-14.
Sari, R., Andrian, S. (2023). The Influence of Professional Skepticism, Auditor’s Experiences, and Competency on Fraud Detection. International Journal of Research in Business and Social Science, 12(3), 384-390.
Syahputra, B. E., Afnan, A. (2020). Pendeteksian Fraud: Peran Big data dan Audit Forensik. JURNAL ASET (AKUNTANSI RISET), 12(2), 301-316.
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