Sofiatin Nur Afifah, Isnaini Rosyida, Webbyani Kartika Sari
This study aims to analyze the effect of Blockchain technology adoption and corporate transparency on firm value, with audit quality as a moderating variable, in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2021–2025 period. The study used a quantitative approach with secondary data obtained from annual reports and company financial statements. The sample was determined using a purposive sampling technique, resulting in 13 SOEs with a total of 65 observations. Data analysis was performed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method through SmartPLS. The results showed that Blockchain technology adoption had a positive and significant effect on firm value (β = 0.287; t = 2.806; p = 0.006), while corporate transparency had no significant effect on firm value (β = 0.020; t = 0.180; p = 0.857). Audit quality also has a positive and significant effect on firm value (β = 0.490; t = 8.187; p < 0.001). As a moderating variable, audit quality is proven to strengthen the influence of Blockchain technology adoption on firm value (β = 0.195; t = 2.744; p = 0.007), but is unable to moderate the relationship between corporate transparency and firm value (β = -0.068; t = 0.955; p = 0.341). These findings indicate that Blockchain implementation supported by high audit quality can increase investor confidence and firm value, while corporate transparency has not been a major factor in increasing firm value in SOEs.
Penelitian ini bertujuan untuk menganalisis perkembangan literatur mengenai pemanfaatan teknologi digital dalam meningkatkan kualitas audit melalui pendekatan bibliometrik. Data penelitian diperoleh dari database Scopus dengan menggunakan kata kunci yang berkaitan dengan audit quality, auditing, dan berbagai teknologi digital. Setelah melalui proses penyaringan berdasarkan periode publikasi, bidang ilmu, jenis dokumen, dan bahasa, diperoleh 435 artikel yang diterbitkan pada periode 2011–2025. Analisis dilakukan menggunakan Biblioshiny pada paket Bibliometrix di R Studio untuk memetakan tren publikasi, sumber publikasi utama, penulis paling berpengaruh, jaringan kolaborasi, serta perkembangan tema penelitian. Hasil penelitian menunjukkan bahwa jumlah publikasi mengalami pertumbuhan yang signifikan dengan dominasi tema artificial intelligence, blockchain, big data analytics, dan machine learning. Journal of Emerging Technologies in Accounting dan International Journal of Accounting Information Systems menjadi sumber publikasi utama, sedangkan Vasarhelyi M.A. merupakan penulis paling berpengaruh dalam bidang ini. Analisis tematik menunjukkan bahwa audit quality masih berada pada kategori emerging themes, yang mengindikasikan perlunya penelitian lebih lanjut mengenai dampak teknologi digital terhadap kualitas audit. Temuan ini memberikan gambaran komprehensif mengenai evolusi penelitian audit berbasis teknologi dan peluang pengembangan penelitian di masa depan.