Analisis Bibliometrik tentang Big Data Analytics dalam Audit
DOI:
https://doi.org/10.58812/jakws.v5i03.3959Kata Kunci:
Big Data Analytics, Audit, Analisis Data, Kualitas Audit, Analisis Bibliometrik, VOSviewerAbstrak
Penelitian ini bertujuan untuk menganalisis perkembangan dan struktur penelitian mengenai Big Data Analytics dalam audit melalui pendekatan bibliometrik. Data penelitian diperoleh dari publikasi ilmiah yang relevan dan dianalisis menggunakan perangkat lunak VOSviewer untuk mengidentifikasi pola sitasi, jaringan kolaborasi penulis, afiliasi institusi, kolaborasi antarnegara, serta perkembangan dan kepadatan tema berdasarkan kemunculan kata kunci. Hasil analisis menunjukkan bahwa penelitian mengenai Big Data Analytics dalam audit berkembang dari pembahasan konseptual mengenai modernisasi proses audit menuju kajian yang lebih aplikatif terkait data analytics, audit quality, internal audit, external audit, advanced analytics, dan fraud detection. Analisis sitasi menunjukkan bahwa karya Appelbaum et al. (2015) dan Cao et al. (2015) menjadi publikasi yang paling banyak dikutip dan berperan penting dalam membangun fondasi penelitian bidang ini. Analisis co-occurrence menunjukkan bahwa big data, audit, dan data analytics merupakan tema sentral yang memiliki keterhubungan kuat dengan berbagai tema lainnya. Sementara itu, overlay visualization menunjukkan perkembangan perhatian penelitian menuju teknologi digital, advanced analytics, dan pengelolaan data. Jaringan kolaborasi menunjukkan bahwa penelitian telah melibatkan berbagai penulis, institusi, dan negara, meskipun kolaborasinya masih relatif terkonsentrasi pada kelompok tertentu. Penelitian Big Data Analytics dalam audit menunjukkan perkembangan tematik yang semakin luas dan membuka peluang penelitian lebih lanjut mengenai kualitas audit, deteksi fraud, pengambilan keputusan auditor, serta penerapan teknologi analitik dalam berbagai konteks audit.
Referensi
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Abdelwahed, A. S., Abu-Musa, A. A., Moubarak, H., & Badawy, H. A. (2024). The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country. South African Journal of Accounting Research, 38(2), 113–145. https://doi.org/10.1080/10291954.2023.2279751
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