PENGARUH IMPLEMENTASI BIG DATA ANALYTICS DALAM AUDIT

Authors

  • Fehnny Fadila
  • Suryanti Universitas Tarumanagara, Jakarta

Keywords:

Big Data, Audit

Abstract

Abstrak

Kantor akuntan sedang mencari untuk mengimplementasikan analisis big data dalam penugasan audit mereka. Khususnya, Perusahaan 4 besar, melihat Big Data sebagai bagian yang semakin penting dari praktik jaminan mereka. Paper ini bertujuan untuk memberikan wawasan dan literatur pertama mengenai faktor-faktor yang mempengaruhi penerapan big data dalam audit. Kata

Kunci: Big Data, Audit.

 

Abstract

Accounting firm are looking for implement the big data analytics in their audit engagements. Specially, The Big 4 firms, sees Big Data as an increasingly important part of their assurance practice. The objective of this paper are to give first insight and literature regarding the factors that affect the implementation of big data in audit. Keywords: Big Data, Audit.

Downloads

Published

11-05-2022

How to Cite

Fehnny Fadila, & Suryanti. (2022). PENGARUH IMPLEMENTASI BIG DATA ANALYTICS DALAM AUDIT . Proceeding Accounting Skill Competition, 1(1), 205–217. Retrieved from https://prosidingakt.ukdw.ac.id/index.php/ASIC/article/view/6

Issue

Vol. 1 No. 1 (2022): The Shifting Role of Accountants

Section

Articles