Determinan Niat Adopsi Big Data Analytics Dalam Audit Internal Pemerintah Daerah
DOI:
https://doi.org/10.62739/jb.v13i2.128Keywords:
Audit Internal, Big Data Analytics, Niat Adopsi, Pemeritah DaerahAbstract
Tujuan: Penelitian ini bertujuan untuk menguji secara statistik pengaruh Relative Advantage, Compatibility, Complexity, Fraud Risk Detection, dan Top Management Support terhadap niat adopsi Big Data Analytics (BDA) dalam praktik audit internal di Inspektorat Pemerintah Daerah di Indonesia.
Metodologi/Pendekatan: Pendekatan penelitian ini menggunakan metode kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada Auditor Inspektorat Pemerintah Daerah di Indonesia. Pengambilan sampel dilakukan dengan metode purposive sampling dan convenience sampling. Data selanjutnya dianalisis menggunakan Structural Equation Modeling Partial Least Squares (SEM-PLS) dengan bantuan perangkat lunak SmartPLS versi 4.0.
Hasil: Berdasarkan hasil analisis data menunjukkan bahwa Fraud Risk Detection dan Top Management Support berpengaruh positif terhadap niat adopsi BDA. Sementara itu, Relative Advantage dan Compatibility tidak berpengaruh terhadap niat adopsi BDA.
Implikasi Praktis: Implikasi praktis dari temuan ini menegaskan bahwa adopsi BDA di Inspektorat Pemerintah Daerah terutama bergantung pada dukungan manajemen puncak dan kemampuan deteksi kecurangan, sehingga penguatan komitmen pimpinan dan penempatan BDA sebagai instrumen strategis pengawasan menjadi kunci implementasi yang efektif.
Kebaruan: Kebaruan penelitian ini terletak pada pengujian empiris determinan niat adopsi BDA dalam konteks audit internal pemerintah daerah di Indonesia, yang menunjukkan bahwa faktor strategis dan organisasional khususnya kemampuan deteksi kecurangan dan dukungan manajemen puncak lebih dominan dibandingkan karakteristik teknologi dalam mendorong adopsi BDA.
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