Companies worldwide have witnessed an extraordinary data revolution. Big data and data
analytics have become highly valuable assets for companies, playing a crucial role in …

This study examines the effect of auditor competence and motivation on audit quality by
implementing big data analytics as an intervening variable. The data used in this study …

In the modern corporate era characterized by rapid business dynamics and tight
competition, the role of information technology in corporate financial management has …

This research aims to analyze the use of databases in the big data era, with a focus on the
challenges and opportunities that arise. The method used is a qualitative descriptive …

Background: Despite the increasing adoption of big data and Big Data Analytics (BDA) in the
business world, the accounting and audit profession is considered slow in taking advantage …

This study investigates the impact of using Big Data Analytics on the quality of audits and the
time it takes to complete audits in fintech companies listed on the Indonesia Stock Exchange …

This study aimed to determine the effects of data science implementation and examiner
performance technology at the government auditor's office. The variables were data science …

Penelitian ini bertujuan untuk menganalisis pengaruh big data analytics terhadap kualitas
audit serta dampaknya pada kemampuan auditor dalam mendeteksi kecurangan laporan …

Kemunculan internet telah mengubah cara kerja dunia dengan sangat cepat. Dunia kini
memasuki era digitalisasi yang melahirkan teknologi big data. Big data telah digunakan …

The aim of this research is to examine and analyze the influence of Continuing Professional
Education, Auditor Assignment Period, Industry Specialization on Compliance with Audit …