PENGARUH URUTAN BUKTIDAN PENGETAHUAN BIG DATA ANALITIK TERHADAP KETEPATAN DALAM PENILAIAN RISIKO: Studi Eksperimen Terhadap Auditor pada Kantor Akuntan Publik di Indonesia
This research aims to determine the influence of the order of evidence and knowledge of big data analytics on accuracy in risk assessment. This research also carried out tests to determine the differences in risk assessment from the order of evidence factor and the big data analytical knowledge fact...
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2023-12-27.
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| Summary: | This research aims to determine the influence of the order of evidence and knowledge of big data analytics on accuracy in risk assessment. This research also carried out tests to determine the differences in risk assessment from the order of evidence factor and the big data analytical knowledge factor. This research uses an experimental method with a 2x2 factorial design. The participants in this research were 66 junior auditors at Public Accounting Firms spread across Bandung, Bekasi and East Jakarta. Testing this research hypothesis uses the Two Way ANOVA method. The sample was selected using a simple random sampling technique. The research results show that 1) There is an influence between the order of evidence factor and the big data analytical knowledge factor on accuracy in risk assessment; 2) There is an influence of the order of evidence factor on accuracy in risk assessment; 3) There is an influence of big data analytical knowledge factors on accuracy in risk assessment. The results of this research also prove that the big data analytical knowledge factor can be used by junior auditors to assess the risk of material misstatement, thereby improving the overall quality of information evidence. Penelitian ini bertujuan untuk mengetahui pengaruh urutan bukti dan pengetahuan big data analitik terhadap ketepatan dalam penilaian risiko. Penelitian ini juga melakukan pengujian untuk mengetahui perbedaan penilaian risiko dari faktor urutan bukti dan faktor pengetahuan big data analitik. Penelitian ini menggunakan metode eksperimen dengan desain faktorial 2x2. Partisipan penelitian ini adalah auditor junior pada Kantor Akuntan Publik yang tersebar di Bandung, Bekasi, dan Jakarta Timur yang berjumlah 66 orang. Pengujian hipotesis penelitian ini menggunakan metode Two Way ANOVA. Sampel dipilih menggunakan teknik simple random sampling. Hasil penelitian menunjukkan bahwa 1) Terdapat pengaruh antara faktor urutan bukti dan faktor pengetahuan big data analitik terhadap ketepatan dalam penilaian risiko; 2) Terdapat pengaruh faktor urutan bukti terhadap ketepatan dalam penilaian risiko; 3) Terdapat pengaruh faktor pengetahuan big data analitik terhadap ketepatan dalam penilaian risiko. Hasil dari penelitian ini juga membuktikan bahwa faktor pengetahuan big data analitik dapat digunakan auditor junior untuk menilai risiko salah saji material, sehingga dapat meningkatkan kualitas bukti informasi secara keseluruhan. |
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| Item Description: | http://repository.upi.edu/114185/8/S_T_PEA_2105237_Title.pdf http://repository.upi.edu/114185/3/S_T_PEA_2105237_Chapter%201.pdf http://repository.upi.edu/114185/4/S_T_PEA_2105237_Chapter%202.pdf http://repository.upi.edu/114185/5/S_T_PEA_2105237_Chapter%203.pdf http://repository.upi.edu/114185/6/S_T_PEA_2105237_Chapter%204.pdf http://repository.upi.edu/114185/7/S_T_PEA_2105237_Chapter%205.pdf http://repository.upi.edu/114185/2/S_T_PEA_2105237_Appendix.pdf |