Sari, Anisa Ratna (2025) PENGARUH PENERAPAN BIG DATA ANALYTICS DAN ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS AUDIT DI SEKTOR PERBANKAN DI MEDIASI AUDIT REPORT LAG. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to test the effect of big data analytics and artificial intelligence on audit quality in the banking sector, as well as mediate the audit report of the influence of big data analytics and artificial intelligence on audit quality. This study was conducted on 80 auditors of public accounting firms registered in the IAPI 2025 Directory with experience in conducting audits in the banking sector listed on the Indonesia Stock Exchange. The data collection technique was by distributing questionnaires via g-form. Data analysis in this study used the SEM-PLS approach with the SmartPls 4.0 analysis tool. The results of this study indicate that big data analytics has an effect on audit quality in the banking sector but artificial intelligence does not have an effect on audit quality. Big data analytics and artificial intelligence have an effect on audit report lag. Big data analytics and artificial intelligence influence audit quality in the banking sector in the mediation of audit report lag.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | ANISA RATNA SARI | ||||||||
| Date Deposited: | 20 Jun 2025 09:50 | ||||||||
| Last Modified: | 20 Jun 2025 09:50 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38880 |
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