Enhancing Auditing Quality Through Big Data Analytics: A Study Leveraging the Technology Acceptance Model in Computing and Processing

In the rapidly evolving landscape of global technology, information technology (IT) and electronic resources have become crucial assets for businesses. This study investigates the utilization and impact of Big Data technology in the audit processes of public accounting firms in Indonesia, examining how these technologies enhance audit quality, efficiency, and risk assessment. Utilizing the Technology Acceptance Model (T AM), the research explores auditors' perceptions of the usefulness and ease of use of Big Data analytics and their acceptance and application within the audit domain. The findings indicate a positive relationship between perceived contribution, perceived ease of use, and perceived usefulness of Big Data Analytics. Moreover, the actual use of Big Data Analytics significantly improves audit quality by allowing for comprehensive data analysis and more accurate identification of fraud and errors. This research underscores the critical role of Big Data Analytics in Audit Quality, offering a baseline for future studies on the integration of advanced technologies in auditing.