Akie Rusaktiva Rustam, Basuki Basuki, I Made Narsa


Abstrak – Siapkah Auditor Menghadapi Era Digitalisasi 4.0?

Tujuan utama – Penelitian ini berupaya untuk mengetahui seberapa siap profesi audit menghadapi persaingan digitalisasi 4.0.

Metode – Penelitian ini menggunakan metode in depth interview. Adapun informan penelitian adalah tujuh orang informan dengan berbagai latar belakang auditor.

Temuan Utama - Profesi audit belum sepenuhnya siap menghadapi revolusi industri. Ketidaksiapan ini disebabkan kualitas SDM yang belum mumpuni serta dukungan sarana prasarana yang kurang memadai. Selain itu, penerapan big data masih belum optimal.

Implikasi Teori dan Kebijakan – Auditor harus memiliki strategi untuk bisa beradaptasi di era digitalisasi 4.0. Strategi yang bisa dilakukan adalah kemauan dan tekad yang kuat untuk mempelajari ilmu di luar akuntansi.

Kebaruan Penelitian – Penelitian ini melihat lebih dalam kesiapan auditor dalam menghadapi era digitalisasi 4.0.


Abstract – Are Auditors Ready to Face the Digitalization 4.0 Era?

Main Purpose - This study seeks to determine how ready the audit profession is to face digitalization 4.0 competition.

Method – This study uses the in-depth interview method. The research informants are seven informants with various auditor backgrounds.

Main Findings - The audit profession is not yet fully prepared for the industrial revolution. This unpreparedness is due to the unqualified quality of human resources and inadequate infrastructure support. In addition, the implementation of big data is still not optimal.

Theory and Practical Implications – Auditors must have a strategy to adapt to the digitalization 4.0 era. The strategy that can be implemented is a strong will and determination to learn knowledge outside of accounting.

Novelty – This study looks deeper into auditor readiness in the digitalization 4.0 era.


audit 4.0; auditor; bid data; digitalisasi 4.0

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