Penerimaan Auditor BPK RI Atas Implementasi Software Audit Berbasis Big Data
DOI:
https://doi.org/10.62739/jb.v13i1.91Keywords:
Big Data Analytics, SIA, BPK RI, UTAUT, Aspek SosialAbstract
Tujuan: Menganalisis pengaruh aspek sosial dan dukungan manajemen puncak terhadap niat dan penggunaan aktual teknologi big data oleh auditor BPK RI.
Metodologi/Pendekatan: Penelitian kuantitatif dengan metode survei dan analisis SEM-PLS, melibatkan auditor yang telah menggunakan software BIDICS.
Hasil: Aspek sosial dan dukungan manajemen puncak berpengaruh positif signifikan terhadap niat menggunakan, dan niat berpengaruh terhadap penggunaan aktual teknologi big data.
Implikasi Praktis: Temuan ini memberikan implikasi bahwa keberhasilan adopsi teknologi big data di sektor publik, khususnya BPK RI, sangat dipengaruhi oleh dukungan institusional dan pengaruh sosial di lingkungan kerja. Oleh karena itu, penguatan budaya digital dan kepemimpinan teknologi menjadi kunci sukses implementasi BIDICS.
Kebaruan: Penelitian ini memberikan kontribusi teoritis dengan mendukung model UTAUT dalam konteks sektor publik dan memperluas literatur terkait faktor lingkungan yang memengaruhi adopsi teknologi big data analytics di institusi pemeriksa negara.
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