PENGARUH IMPLEMENTASI BIG DATA ANALYTICS TERHADAP KUALITAS AUDIT PADA BADAN PEMERIKSA KEUANGAN NEGARA REPUBLIK INDONESIA

Muhammad Fahri Rizky Saputra, . (2023) PENGARUH IMPLEMENTASI BIG DATA ANALYTICS TERHADAP KUALITAS AUDIT PADA BADAN PEMERIKSA KEUANGAN NEGARA REPUBLIK INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine the effect of perceived usefulness in implementing Big Data Analytics on audit quality at audit board of the Republic of Indonesia (BPK RI). This research uses BPK RI auditors as the research sample. Selection of the sample using purposive sampling technique, with predetermined criteria. Testing the hypothesis in this study using SEM analysis with SmartPLS 3.2.9 software and a significance level of 5% (0,05). The results if this test show that perceived usefulness in implementing Big Data Analytics has a significant effect on audit quality, while perceived use in implementing Big Data Analytics does not have a significant effect on audit quality.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112038] [Pembimbing: Dewi Darmastuti] [Penguji 1: Taufiq Supriadi] [Penguji 2: Retna Sari]
Uncontrolled Keywords: Quality Audit, Perceived Usefulness, Perceived Ease of Use, Big Data Analytics
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muhammad Fahri Rizky Saputra
Date Deposited: 15 Feb 2023 06:49
Last Modified: 15 Feb 2023 06:49
URI: http://repository.upnvj.ac.id/id/eprint/22363

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