EFEK DARI PENERAPAN BIG DATA DAN BIG DATA ANALYTICS PADA LAPORAN KEUANGAN AUDITED: SUATU TINJAUAN LITERATURE REVIEW
Desi Natalia, Trinandari Prasetyo Nugrahanti · Jurnal Riset Ilmu Akuntansi · 2025
The information of technology that undergone rapid developed has brought about significant changes in accounting practices and external auditing. One of the key innovations is the use of Big Data and Big Data Analytics (BDA) to improve the effi ciency and effectiveness of the audit process. This research aims to implement BDA, auditors can detect risks, errors, and potential fraud more accurately using descriptive, predictive, and prescriptive analytical approaches. The method used in this study is a literature review approach. This journal is compiled based on the analysis of research results from various journals accessed through a secondary data source, namely the Google Scholar database. The results of this study show that the application of Big Data and Big Data Analytics in auditing financial statements has brought a significant transformation in improving the efficiency, accuracy, and transparency of audits so that it has a significant positive impact on improving the quality of financial statements, both in regular and investigative contexts. This research recommends strengthening the collaboration of auditors, clients, and regulators in the implementation of BDA.