Pengaruh Budaya Organisasi Digital, Literasi Etika Berbasis AI, dan Penggunaan Big Data Analytics terhadap Kinerja Auditor pada Kantor Akuntan Publik yang Terlibat Kasus Fraud

Abstract

The rapid development of digital technology has significantly transformed audit practices, requiring auditors to adapt to digitalized work environments, understand the ethics of AI-based technology, and utilize big data analytics to support decision-making. However, auditor performance problems in Indonesia remain a serious issue, as reflected in various audit failure cases and professional sanctions against auditors and public accounting firms. This study aims to analyze the influence of digital organizational culture, AI-based ethical literacy, and the use of big data analytics on auditor performance at public accounting firms involved in fraud cases. This study employs a quantitative approach with a causal design. The population consists of auditors working at public accounting firms in Indonesia, with a sample of 80 respondents selected through purposive sampling. Data were collected using a questionnaire and analyzed using multiple linear regression with SPSS. The results show that digital organizational culture, AI-based ethical literacy, and the use of big data analytics each have a positive and significant effect on auditor performance. Simultaneously, the three variables also have a positive and significant effect on auditor performance. Digital organizational culture has the largest coefficient, indicating it is the dominant factor affecting auditor performance. These findings suggest that strengthening digital organizational culture, AI ethics literacy, and big data analytics is essential to improve auditor performance in the digital era