Audit Digital di Era Big Data: Implikasi Terhadap Penerapan Audit Risk Model Akun Pendapatan

Alifia Fauad Diena

Abstract


Transformasi digital di sektor audit telah membawa cara baru dalam mengumpulkan dan menganalisis data audit, terutama dengan memanfaatkan teknologi big data. Tujuan dari penelitian ini adalah untuk mengevaluasi dampak audit digital terhadap implementasi Audit Risk Model (ARM), terutama dalam pengujian akun pendapatan, yang dikenal memiliki risiko kesalahan penyajian yang cukup tinggi. Penelitian ini dilakukan melalui metode tinjauan literatur dari berbagai jurnal ilmiah internasional, buku-buku teks audit, dan juga standar audit yang berlaku di tingkat internasional. Temuan dari kajian ini menunjukkan bahwa audit yang didasarkan pada big data memiliki dampak yang signifikan terhadap ketiga elemen ARM, terkhusus dalam mengurangi risiko deteksi serta meningkatkan efektivitas penilaian risiko inheren dan risiko kontrol. Namun, kendala seperti kurangnya kompetensi auditor dan infrastruktur digital yang terbatas pada klien merupakan tantangan yang harus diperhatikan. Penelitian ini memberikan kontribusi konseptual untuk pengembangan audit digital di era big data serta memberikan panduan bagi penelitian dan praktik audit di masa mendatang.
Kata kunci: Audit Digital, Big Data, Audit Risk Model, Pendapatan, Risiko Audit

Full Text:

Download PDF

References


Gandomi, A., & Haider, M. (2021). Beyond the hype: Big data concepts, methods, and

analytics. International Journal of Information Management, 57, 102255.

https://doi.org/10.1016/j.ijinfomgt.2020.102255

Knechel, W. R., & Salterio, S. E. (2021). Auditing: Assurance and risk. New York, NY:

Routledge.

Rao, A., & Vasarhelyi, M. A. (2022). The future of audit: Dynamic risk modeling and AI

integration. Accounting Horizons, 36(3), 89–108.

https://doi.org/10.2308/HORIZONS-2022-038

IFRS Foundation. (2020). IFRS 15 Revenue from Contracts with Customers. London:

International Accounting Standards Board (IASB).

Warren, C. S., Reeve, J. M., & Duchac, J. (2022). Financial Accounting (16th ed.). Cengage

Learning.

Arens, A. A., Elder, R. J., & Beasley, M. S. (2020). Auditing and Assurance Services: An

Integrated Approach (17th ed.). Pearson Education.

Snyder, H. (2020). Literature reviews as a research methodology: An overview and

guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039

Krippendorff, K. (2021). Content analysis: An introduction to its methodology (4th ed.).

Thousand Oaks, CA: Sage Publications.

Rabbani, M.R. (2024). Impact of digital advancements on accounting, auditing and

reporting literature: insights, practice implications and future research directions.

Journal of Accounting and Organizational Change, ISSN 1832-5912,

https://doi.org/10.1108/JAOC-01-2024-0028

Li, Y. (2023). Impact of remote audit on audit quality, audit efficiency, and auditors' job

satisfaction. International Journal of Auditing, 27(2), 130-149, ISSN 1090-6738,

https://doi.org/10.1111/ijau.12306

Zarpala, L. (2021). A blockchain-based forensic model for financial crime investigation:

the embezzlement scenario. Digital Finance, 3(3), 301-332, ISSN 2524-6984,

https://doi.org/10.1007/s42521-021-00035-5

Riaz, Z. (2022). The impact of digitalisation on corporate governance in Australia. Journal

of Business Research, 152, 410-424, ISSN 0148-2963,

https://doi.org/10.1016/j.jbusres.2022.07.006

Shehadeh, M. (2024). Corporate narrative reporting on Industry 4.0 technologies: do the

COVID-19 pandemic and governance structure matter?. Review of Accounting

and Finance, 23(5), 687-714, ISSN 1475-7702,

https://doi.org/10.1108/RAF-11-2023-0362

Rahman, M.J. (2023). Clients’ digitalization, audit firms’ digital expertise, and audit

quality: evidence from China. International Journal of Accounting and

Information Management, 31(2), 221-246, ISSN 1834-7649, https://doi.org/10.1108/IJAIM-08-2022-0170

Kend, M. (2020). Big Data Analytics and Other Emerging Technologies: The Impact on

the Australian Audit and Assurance Profession. Australian Accounting Review,

(4), 269-282, ISSN 1035-6908, https://doi.org/10.1111/auar.12305

Krieger, F. (2021). Explaining the (non-) adoption of advanced data analytics in auditing:

A process theory. International Journal of Accounting Information Systems, 41,

ISSN 1467-0895, https://doi.org/10.1016/j.accinf.2021.100511

Gao, L. (2020). Public companies' cybersecurity risk disclosures. International Journal of

Accounting Information Systems, 38, ISSN 1467-0895,

https://doi.org/10.1016/j.accinf.2020.100468

Saleh, I. (2023). Big Data analytics and financial reporting quality: qualitative evidence

from Canada. Journal of Financial Reporting and Accounting, 21(1), 83-104, ISSN

-2517, https://doi.org/10.1108/JFRA-12-2021-0489

Rakipi, R. (2021). Correlates of the internal audit function's use of data analytics in the big

data era: Global evidence. Journal of International Accounting Auditing and

Taxation, 42, ISSN 1061-9518, https://doi.org/10.1016/j.intaccaudtax.2020.100357

Hamdam, A. (2022). Auditor judgment and decision-making in big data environment: a

proposed research framework. Accounting Research Journal, 35(1), 55-70, ISSN

-9616, https://doi.org/10.1108/ARJ-04-2020-0078

Levytska, S. (2022). A Risk-Oriented Approach in the System of Internal Auditing of the

Subjects of Financial Monitoring. International Journal of Applied Economics

Finance and Accounting, 14(2), 194-206, ISSN 2577-767X,

https://doi.org/10.33094/ijaefa.v14i2.715

Flees, R. Bayo (2023). The impact of qualified audit opinion on stock returns: an empirical

study at Amman stock exchange. Journal of Financial Reporting and Accounting,

(3), 633-653, ISSN 1985-2517, https://doi.org/10.1108/JFRA-02-2021-0056

Lin, W. (2025). Repetitive key audit matters and audit effort. Pacific Accounting Review,

(2), 209-242, ISSN 0114-0582, https://doi.org/10.1108/PAR-08-2024-0168

Jizi, M. (2025). Does sustainability performance reflect the quality of internal controls?.

Journal of Accounting and Organizational Change, ISSN 1832-5912,

https://doi.org/10.1108/JAOC-07-2024-0247

Ricci, M.A. (2025). Inconsistent responses to uncooperative client manager behavior:

When auditors’ judgments and actions diverge. Accounting Organizations and

Society, 114, ISSN 0361-3682, https://doi.org/10.1016/j.aos.2025.101593

Shen, Z. (2024). Audit committee equity incentives and stock price crash risk. Review of

Quantitative Finance and Accounting, 62(3), 1145-1190, ISSN 0924-865X, https://doi.org/10.1007/s11156-023-01233-5

Napier, C.J. (2020). The real effects of a new accounting standard: the case of IFRS 15

Revenue from Contracts with Customers. Accounting and Business Research, 50(5),

-503, ISSN 0001-4788, https://doi.org/10.1080/00014788.2020.1770933

Libby, T. (2022). Using Data Analytics to Evaluate the Drivers of Revenue: An

Introductory Case Study Using Microsoft Power Pivot and Power BI. Issues in

Accounting Education, 37(4), 97-105, ISSN 0739-3172,

https://doi.org/10.2308/ISSUES-2021-057

Blankespoor, E. (2022). Real-time revenue and firm disclosure. Review of Accounting

Studies, 27(3), 1079-1116, ISSN 1380-6653,

https://doi.org/10.1007/s11142-022-09703-2

Badger, A. (2025). The effect of ASC 606 adoption on value relevance of revenues: Early

evidence. Advances in Accounting, 68, ISSN 0882-6110, https://doi.org/10.1016/j.adiac.2024.100770

Gilliam, T.A. (2024). Revenue management through order backlog manipulations.

Review of Quantitative Finance and Accounting, ISSN 0924-865X,

https://doi.org/10.1007/s11156-024-01369-y

Christian, J.R. (2020). Implementation of risk management during the revenue cycle.

Contemporary Issues in Finance Accounting and Consumers Behavior Lessons

from Indonesia, 19-36,

https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=8515339845&origin=inward

Zhang, P.F. (2021). Changes in audit effort and changes in auditors’ disclosures of risks

of material misstatement. British Accounting Review, 53(3), ISSN 0890-8389, https://doi.org/10.1016/j.bar.2020.100970

Sujana, E. (2023). Audit Quality Improvement and the Role of Risk: Audit as a Moderator.

Australasian Accounting Business and Finance Journal, 17(4), 213-228, ISSN 1834

, https://doi.org/10.14453/aabfj.v17i4.14

Eulerich, M. (2020). Continuous auditing and risk-based audit planning—an empirical

analysis. Journal of Emerging Technologies in Accounting, 17(2), 141-155, ISSN

-1908, https://doi.org/10.2308/JETA-2020-004

Elmarzouky, M. (2022). Corporate risk disclosure and key audit matters: the egocentric

theory. International Journal of Accounting and Information Management, 30(2),

-251, ISSN 1834-7649, https://doi.org/10.1108/IJAIM-10-2021-0213

Boo, E. (2025). Does Discussing Audit Procedures in Critical Audit Matter Calibrate

Financial Reporting Risk Assessments?. Accounting Horizons, 39(2), 19-31, ISSN

-7993, https://doi.org/10.2308/HORIZONS-2022-040

Ruiz-Barbadillo, E. (2024). Audit Risk Management and Audit Effort in Small and

Medium Audit Firms. Revista De Contabilidad Spanish Accounting Review, 27(2),

-228, ISSN 1138-4891, https://doi.org/10.6018/rcsar.462211




DOI: https://doi.org/10.37531/sejaman.v9i1.11481

Refbacks

  • There are currently no refbacks.


Flag Counter

Creative Commons License

S E I K O : Journal of Management & Business is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
 
© All rights reserved 2018. S E I K O : Journal of Management & Business - ISSN (Print) : 2598-831X, ISSN (Online) : 2598-8301.
 

Web Analytics