Impact of Data Mining, Big Data Analytics and Data Visualization on Audit Quality
Authors: 
Bambang Leo Handoko, Nicholas Reinaldy, Septi Wifasari, Hugo Prasetyo, Triana MeinarsihAuthors Info & Claims
Bambang Leo Handoko, Nicholas Reinaldy, Septi Wifasari, Hugo Prasetyo, Triana MeinarsihAuthors Info & ClaimsPages 100 - 105
Abstract
The existence of various financial statement scandals has made users of financial statements doubt the quality of the audit and demand auditor to provide an audit with better audit quality. Currently, the level of difficulty to meet these demands is becoming higher as the client's business becomes more complex. Information and data provided by clients are also increasingly diverse, including various kinds of electronic information and data. Thus, currently auditors must use a data-driven approach. Therefore, based on this phenomenon, we as researchers want to examine the effect of data processing technology on audit quality. We gathered primary data from external auditors through questionnaire to obtain empirical data that can verify our research model. As the results, we found that data mining and data visualization significantly affect big data analytics. While data mining, big data analytics, and data visualization do not significantly affect audit quality. These results are based on our sample which is external auditors in Indonesia. This research can be used as a reference for further study development. Future researchers can also conduct the same research in developed country.
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January 2023
191 pages
ISBN:9781450398046
DOI:10.1145/3584816
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Published: 26 June 2023
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ICCMB 2023
ICCMB 2023: 2023 The 6th International Conference on Computers in Management and Business
January 13 - 15, 2023
Macau, China
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