{"title":"财务审计中的大数据分析","authors":"Diah Puspita, R. Widuri","doi":"10.35609/gcbssproceeding.2022.2(78)","DOIUrl":null,"url":null,"abstract":"This study aims to test the determining adoption factors of big data analytics (BDA) use in financial audit area. The DeLone and McLean Success Model and the Technology Acceptance Model were used to predict the adoption factors. The data was analyzed using a Structural Equation Model approach. The findings indicate that all variables have a direct and statistically significant effect on the BDA use. The results suggest that the respondents consider the ease of use of the BDA system more than the benefits provided.\n\n\nKeywords: Big Data Analytics, Financial Audit, Delone and Mclean, TAM, Auditor.","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"374 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Big Data Analytics in Financial Audit\",\"authors\":\"Diah Puspita, R. Widuri\",\"doi\":\"10.35609/gcbssproceeding.2022.2(78)\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to test the determining adoption factors of big data analytics (BDA) use in financial audit area. The DeLone and McLean Success Model and the Technology Acceptance Model were used to predict the adoption factors. The data was analyzed using a Structural Equation Model approach. The findings indicate that all variables have a direct and statistically significant effect on the BDA use. The results suggest that the respondents consider the ease of use of the BDA system more than the benefits provided.\\n\\n\\nKeywords: Big Data Analytics, Financial Audit, Delone and Mclean, TAM, Auditor.\",\"PeriodicalId\":113523,\"journal\":{\"name\":\"14th GCBSS Proceeding 2022\",\"volume\":\"374 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-12-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"14th GCBSS Proceeding 2022\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35609/gcbssproceeding.2022.2(78)\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"14th GCBSS Proceeding 2022","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35609/gcbssproceeding.2022.2(78)","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在检验大数据分析(BDA)在财务审计领域应用的决定因素。采用DeLone和McLean成功模型和技术接受模型预测采用因素。采用结构方程模型方法对数据进行分析。研究结果表明，所有变量对BDA的使用都有直接的、统计上显著的影响。结果表明，受访者认为BDA系统的易用性比提供的好处更多。关键词:大数据分析，财务审计，Delone and Mclean, TAM，审计师
This study aims to test the determining adoption factors of big data analytics (BDA) use in financial audit area. The DeLone and McLean Success Model and the Technology Acceptance Model were used to predict the adoption factors. The data was analyzed using a Structural Equation Model approach. The findings indicate that all variables have a direct and statistically significant effect on the BDA use. The results suggest that the respondents consider the ease of use of the BDA system more than the benefits provided.
Keywords: Big Data Analytics, Financial Audit, Delone and Mclean, TAM, Auditor.
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