Eksplorasi Continuous Auditing dan Sistem Informasi Akuntansi terhadap Efektivitas Audit pada Perusahaan Fintech di Jakarta
DOI:
https://doi.org/10.58812/jakws.v5i02.3508Kata Kunci:
Continuous Auditing, Sistem Informasi Akuntansi, Efektivitas Audit, Perusahaan Fintech, Teknologi KeuanganAbstrak
Pertumbuhan pesat perusahaan teknologi keuangan (fintech) telah meningkatkan kebutuhan akan mekanisme audit yang efektif untuk memastikan transparansi, akuntabilitas, dan keandalan dalam pelaporan keuangan. Karena organisasi fintech beroperasi di lingkungan yang sangat digital yang dicirikan oleh transaksi real-time dan sistem informasi yang kompleks, implementasi audit berkelanjutan dan sistem informasi akuntansi yang kuat menjadi semakin penting. Studi ini bertujuan untuk meneliti pengaruh Audit Berkelanjutan dan Sistem Informasi Akuntansi terhadap Efektivitas Audit di perusahaan fintech di Jakarta. Pendekatan penelitian kuantitatif digunakan dengan metode survei. Data dikumpulkan dari 95 responden yang bekerja di perusahaan fintech melalui kuesioner terstruktur yang diukur menggunakan skala Likert lima poin. Data yang dikumpulkan dianalisis menggunakan SPSS versi 25, termasuk pengujian validitas, pengujian reliabilitas, pengujian asumsi klasik, analisis regresi linier berganda, analisis koefisien determinasi, dan pengujian hipotesis. Hasil menunjukkan bahwa Audit Berkelanjutan memiliki pengaruh positif dan signifikan terhadap Efektivitas Audit. Demikian pula, Sistem Informasi Akuntansi juga memiliki pengaruh positif dan signifikan terhadap Efektivitas Audit. Secara simultan, kedua variabel tersebut secara signifikan memengaruhi Efektivitas Audit, sebagaimana dibuktikan dengan nilai F sebesar 71,215. Lebih lanjut, koefisien determinasi menunjukkan bahwa 61,0% variasi dalam Efektivitas Audit dapat dijelaskan oleh Audit Berkelanjutan dan Sistem Informasi Akuntansi. Temuan ini menunjukkan bahwa integrasi praktik audit berkelanjutan dan sistem informasi akuntansi yang efektif secara substansial meningkatkan kinerja audit dalam organisasi fintech. Studi ini berkontribusi pada literatur yang berkembang tentang audit dan teknologi keuangan dengan memberikan bukti empiris mengenai penentu teknologi terhadap efektivitas audit di perusahaan fintech yang beroperasi di Jakarta.
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Hak Cipta (c) 2026 Maria Suryaningsih, Rani Eka Arini, Yana Priyana
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