PENGARUH PEMANFAATAN TEKNOLOGI DIGITAL DAN KOMPETENSI AUDITOR TERHADAP EFEKTIVITAS AUDIT DI ERA TRANSFORMASI DIGITAL

Authors

Putri Ratnasari Universitas Cenderawasih
Rizka Aisyah Nurjannah Universitas Cenderawasih

DOI:

Keywords:

Pemanfaatan Teknologi Digital, Kompetensi Auditor, Efektivitas Audit, Transformasi Digital, Jayapura Papua.

Abstract

Era transformasi digital menuntut profesi auditor untuk beradaptasi dengan perkembangan teknologi agar proses audit tetap relevan, efisien, dan andal. Perubahan ini menjadikan penelitian mengenai pengaruh pemanfaatan teknologi digital dan kompetensi auditor terhadap efektivitas audit semakin penting untuk dilakukan, terutama di wilayah yang sedang berkembang seperti Jayapura, Papua. Penelitian ini bertujuan untuk menganalisis bagaimana pemanfaatan teknologi digital dan kompetensi auditor, baik secara parsial maupun simultan, berpengaruh terhadap efektivitas audit di era digital. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan eksplanatori. Data primer dikumpulkan melalui penyebaran kuesioner kepada 100 auditor yang bekerja pada Kantor Akuntan Publik (KAP), Inspektorat Daerah, dan Satuan Pengawasan Internal (SPI) di Kota Jayapura. Pengambilan sampel menggunakan teknik purposive sampling dengan kriteria auditor yang telah memiliki pengalaman kerja minimal satu tahun dan pernah menggunakan sistem audit berbasis digital. Analisis data dilakukan menggunakan metode Structural Equation Modeling – Partial Least Squares (SEM-PLS) melalui perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi digital dan kompetensi auditor berpengaruh positif terhadap efektivitas audit, baik secara individual maupun simultan. Temuan ini menegaskan bahwa keberhasilan audit di era transformasi digital bergantung pada kemampuan auditor dalam memanfaatkan teknologi secara optimal. Secara teoretis, hasil penelitian ini memperkuat konsep digital competence as an enabler of audit effectiveness, sedangkan secara praktis menjadi dasar bagi lembaga audit untuk meningkatkan pelatihan digital dan pengembangan kompetensi auditor di wilayah timur Indonesia.

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