Big Data Analytics dalam Audit Internal Perusahaan Publik
DOI:
https://doi.org/10.55606/jekombis.v5i1.5897Keywords:
Audit Effectiveness, Big Data Analytics, Corporate Governance, Digital Transformation, Internal AuditAbstract
Digital transformation has significantly increased data complexity and risk exposure in public companies, demanding internal audit functions that are adaptive, innovative, and technology-oriented. This study aims to analyze the implementation of Big Data Analytics (BDA) in internal auditing and examine its impact on audit effectiveness. The research adopts a qualitative approach using a case study method, focusing on PT Telkom Indonesia (Persero) Tbk through an in-depth analysis of its 2024 corporate reports and related governance documents. The findings reveal that the adoption of BDA facilitates a transition toward data-driven auditing practices, enabling more comprehensive analysis of large datasets in real time. Furthermore, BDA enhances the detection of risks, irregularities, and potential anomalies, while also improving the accuracy and efficiency of audit procedures. The implementation of analytics-based auditing strengthens the strategic role of internal audit in supporting transparency, accountability, and effective corporate governance. Overall, these results emphasize the growing importance of big data analytics in enhancing internal audit effectiveness within the rapidly evolving digital business environment.
Downloads
References
Chenkiani, P., & Prasetyo, A. (2023). Fraud dan monitoring dalam perspektif teori keagenan. Jurnal Akuntansi, 12(2), 171–180. https://doi.org/10.46806/ja.v12i2.1016
Hanifah, A. M., Kuntadi, C., & Pramukty, R. (2023). Literature review: Pengaruh sistem pengendalian internal, peran audit internal, komitmen manajemen terhadap good corporate governance. Jurnal Economina, 2(6), 1318–1330. https://doi.org/10.55681/economina.v2i6.605
Muazah, A. T., Sumarni, A., & Rahmatika, D. N. (2024). Pentingnya audit internal dan implementasi teknologi untuk mencegah fraud di era transformasi digital. MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis, 2(3), 154–168. https://doi.org/10.59246/muqaddimah.v2i3.933
Natali, E., Rely, G., & Sari, P. N. (2025). Pengaruh E-Audit, teknologi audit berbasis AI, dan big data analytics terhadap deteksi fraud (Studi empiris pada Badan Pemeriksa Keuangan Republik Indonesia). Jurnal Akuntansi, Keuangan, Perpajakan, dan Tata Kelola Perusahaan (JAKPT), 2(3), 772–782. https://doi.org/10.70248/jakpt.v2i3.1942
Nugroho, W., & Bayunitri, B. I. (2021). Pengaruh audit internal terhadap kinerja keuangan (Studi kasus pada PT Pos Indonesia (Persero)). Jurnal Akuntansi Bisnis dan Ekonomi, 7(1), 1901–1918. https://doi.org/10.33197/jabe.vol7.iss1.2021.633
Pratama, F. W., & Komariyah, E. F. (2023). Examining the auditors’ acceptance of big data analytics technology platform: Evidence from government auditors in Indonesia. The Indonesian Journal of Accounting Research, 26(2), 273–302. https://doi.org/10.33312/ijar.714
Putra, N., Ritchi, H., & Alfian, A. (2023). Hubungan big data analytics terhadap kualitas audit: Penerapan pada instansi pemerintah. Jurnal Riset Akuntansi dan Keuangan, 11(1), 57–72. https://doi.org/10.17509/jrak.v11i1.55139
Putri, D. A., Nizarudin, A., & Julia. (2024). Peran big data analytics dan kualitas audit dalam memperkuat kemampuan auditor mendeteksi kecurangan laporan keuangan. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 10(3), 1551–1561. https://doi.org/10.35870/jemsi.v10i3.2350
Putri, H. W., Yusdianto, Firdaus, V. F., Rinaldi, & Agustina, A. (2025). Pengaruh big data analytics, kompetensi auditor, pengalaman auditor, dan audit forensik terhadap deteksi fraud. Jurnal IKRAITH-EKONOMIKA, 8(3), 160–170. https://doi.org/10.37817/ikraith-ekonomika.v8i3.5297
Rozana, A. S. A., Winarnigsih, S., & Yadiati, W. (2025). The impact of big data analytics on audit quality in the digital era. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 9(2), 368–377. https://doi.org/10.36555/jasa.v9i2.2878
Sari, A. M., & Khudri, T. M. Y. (2024). Evaluasi peran audit internal dalam manajemen risiko reputasi (Studi kasus pada Bank X). JIMEA: Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 8(1), 518–527. https://doi.org/10.31955/mea.v8i1.3694
Sari, A. R., & Sari, R. P. (2025). Implementasi big data analytics dan kontribusinya terhadap kualitas audit melalui audit report lag di sektor perbankan. Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 8(2), 301–316.
Shalihah, D. K., & Ramadhanti, W. (2025). Kontribusi big data analytics dalam proses audit terhadap audit delay dan kualitas audit. Jurnal Ekonomi Manajemen Akuntansi, 31(1), 215–226.
Sitanggang, C. M., Simalango, M., Purba, R., & Darma, J. (2025). Pemanfaatan big data analytics dalam deteksi fraud dan prediksi kinerja keuangan: Kajian literatur. Account: International Journal for Accountancy, Finance, and Banking, 12(2), 2713–2725. https://doi.org/10.32722/account.v12i2.7854
Tashia, V. K., & Widuri, R. (2023). Acceptance of information technology in internal audit professionals: Impact of technology on companies in Jabotabek. JIMEA: Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 7(1), 794–812. https://doi.org/10.31955/mea.v7i1.2812
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Penelitian Ekonomi Manajemen dan Bisnis
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
