The Impact of Big Data on Financial Reporting

Abstract

This research uses quantitative methods. Seeing the development of internet technology makes it easier for us to obtain a variety of data. Big data is easier to access and offers more opportunities for analysis, therefore researchers want to conduct research on the impact of big data against the financial report. This study aims to determine the impact of big data analysis on the quality of financial statements in Indonesia. The data used in this study is primary data obtained from the study subject in the form of a questionnaire. The data obtained is then processed using Microsoft excel and SPSS 25. The results of the hypothesis test stated that the analysis of big data has an effect on the quality of the report.