Big data analytics-based auditing adoption in public sector: Indonesian evidence
This research investigates the key determinants that drive auditors’ intentions to adopt big data analytics (BDA) technology in audit practices in the public sector with a focus on the Indonesian Supreme Audit Agency (SAA). This research also examines the effect of adopting the BDA technique in audi...
Saved in:
| Main Authors: | , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
|
| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2454320 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832584956562374656 |
|---|---|
| author | Ilham Maulana Saud Hafiez Sofyani Tiyas Puji Utami Muhammad Mukhlish Haq Erni Suryandari Fathmaningrum |
| author_facet | Ilham Maulana Saud Hafiez Sofyani Tiyas Puji Utami Muhammad Mukhlish Haq Erni Suryandari Fathmaningrum |
| author_sort | Ilham Maulana Saud |
| collection | DOAJ |
| description | This research investigates the key determinants that drive auditors’ intentions to adopt big data analytics (BDA) technology in audit practices in the public sector with a focus on the Indonesian Supreme Audit Agency (SAA). This research also examines the effect of adopting the BDA technique in auditing in improving auditor performance. This research adopts the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, which integrates performance expectations, effort expectations, social influences, and facilitating conditions. This study was conducted through a survey of 126 government auditors in Indonesia. Data analysis uses the Structural Equation Model-Partial Least Square (SEM-PLS) method. Results show that performance expectancy, effort expectancy, and social influences positively influence auditors’ intention to adopt BDA in audit practice. However, facilitating conditions do not affect adoption intention. In addition, the intention to adopt BDA increases the actual usage of BDA and directly drives auditor performance. Thus, this research implies that BDA adoption can optimize auditor performance to support improvements in state financial governance. |
| format | Article |
| id | doaj-art-cb00d538e1a54573ab118b1f1864feb9 |
| institution | Kabale University |
| issn | 2331-1975 |
| language | English |
| publishDate | 2025-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj-art-cb00d538e1a54573ab118b1f1864feb92025-01-27T07:46:27ZengTaylor & Francis GroupCogent Business & Management2331-19752025-12-0112110.1080/23311975.2025.2454320Big data analytics-based auditing adoption in public sector: Indonesian evidenceIlham Maulana Saud0Hafiez Sofyani1Tiyas Puji Utami2Muhammad Mukhlish Haq3Erni Suryandari Fathmaningrum4Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta Special Region, IndonesiaDepartment of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta Special Region, IndonesiaBusiness and Sustainability Research Center (BSRC), Universitas Muhammadiyah Yogyakarta, Yogyakarta Special Region, IndonesiaDepartment of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta Special Region, IndonesiaDepartment of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta Special Region, IndonesiaThis research investigates the key determinants that drive auditors’ intentions to adopt big data analytics (BDA) technology in audit practices in the public sector with a focus on the Indonesian Supreme Audit Agency (SAA). This research also examines the effect of adopting the BDA technique in auditing in improving auditor performance. This research adopts the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, which integrates performance expectations, effort expectations, social influences, and facilitating conditions. This study was conducted through a survey of 126 government auditors in Indonesia. Data analysis uses the Structural Equation Model-Partial Least Square (SEM-PLS) method. Results show that performance expectancy, effort expectancy, and social influences positively influence auditors’ intention to adopt BDA in audit practice. However, facilitating conditions do not affect adoption intention. In addition, the intention to adopt BDA increases the actual usage of BDA and directly drives auditor performance. Thus, this research implies that BDA adoption can optimize auditor performance to support improvements in state financial governance.https://www.tandfonline.com/doi/10.1080/23311975.2025.2454320Auditsupreme audit agencyRepublic of Indonesiabig data analyticsauditor performanceBusiness, Management and Accounting |
| spellingShingle | Ilham Maulana Saud Hafiez Sofyani Tiyas Puji Utami Muhammad Mukhlish Haq Erni Suryandari Fathmaningrum Big data analytics-based auditing adoption in public sector: Indonesian evidence Cogent Business & Management Audit supreme audit agency Republic of Indonesia big data analytics auditor performance Business, Management and Accounting |
| title | Big data analytics-based auditing adoption in public sector: Indonesian evidence |
| title_full | Big data analytics-based auditing adoption in public sector: Indonesian evidence |
| title_fullStr | Big data analytics-based auditing adoption in public sector: Indonesian evidence |
| title_full_unstemmed | Big data analytics-based auditing adoption in public sector: Indonesian evidence |
| title_short | Big data analytics-based auditing adoption in public sector: Indonesian evidence |
| title_sort | big data analytics based auditing adoption in public sector indonesian evidence |
| topic | Audit supreme audit agency Republic of Indonesia big data analytics auditor performance Business, Management and Accounting |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2025.2454320 |
| work_keys_str_mv | AT ilhammaulanasaud bigdataanalyticsbasedauditingadoptioninpublicsectorindonesianevidence AT hafiezsofyani bigdataanalyticsbasedauditingadoptioninpublicsectorindonesianevidence AT tiyaspujiutami bigdataanalyticsbasedauditingadoptioninpublicsectorindonesianevidence AT muhammadmukhlishhaq bigdataanalyticsbasedauditingadoptioninpublicsectorindonesianevidence AT ernisuryandarifathmaningrum bigdataanalyticsbasedauditingadoptioninpublicsectorindonesianevidence |