Web Data Extraction Dalam Analitika Data Audit: Pengembangan Artefak Teknologi Dalam Perspektif Design Science Research
Abstract
Perkembangan implementasi Teknologi Informasi dan Komunikasi (TIK) sebagai bagian pengendalian internal organisasi mendorong auditor mengembangkan analitika data audit (ADA/Audit Data Analytics) sebagai kerangka pengetahuan dan praktik untuk mendapatkan bukti audit dan informasi lainnya dari sekumpulan data elektronik terkait dengan pelaksanaan pada semua tahapan pekerjaan audit. Pada saat yang sama, terdapat kecenderungan organisasi untuk menyajikan datanya dengan aplikasi berbasis web. Terkait dengan keberadaan laman web sebagai sumber data (bukti audit) tersebut, telah berkembang teknik ekstraksi data dari laman web yang disebut dengan web data extraction. Penelitian ini dengan menggunakan design science research methodology mengajukan temuan artefak yang berkaitan dengan model dan instantiasi (instantiation) web data extraction untuk implementasi ADA. Hasil penelitian ini diharapkan dapat menjadi tambahan referensi dalam ranah praktik audit berupa artefak dalam bentuk instantiasi penggunaan web data extraction untuk akusisi data sebagai bukti audit dengan sumber dari halaman web, baik dari aplikasi berbasis intranet ataupun internet. Penelitian ini juga berkontribusi dengan mengajukan kerangka praktikal implementasi web data extraction sebagai bagian dari ADA dalam melaksanakan pekerjaan audit. Selain itu, hasil kajian ini juga diharapkan menjadi referensi untuk penggunaan design science research methodology yang ternyata belum terlalu banyak diaplikasikan dalam penelitian dalam disiplin audit di Indonesia.
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