Article Per Year (5 Year)
p-Index From 2021 - 2026
2.345
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Atma Jaya Accounting Reseach (AJAR) Tangible Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ilmiah Mahasiswa Raushan Fikr International Journal Of Economics Social And Technology Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Syamsuddin Syamsuddin
Universitas Hasanuddin
Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
The Role of Big Data and AI In Capital Market Based Accounting Masradin Masradin; Syamsuddin Syamsuddin; Neks Triani; Syarifuddin Rasyid; Sahrir Sahrir
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3836

Abstract

This study used a Systematic Literature Review (SLR) to examine the role and use of Big Data and Artificial Intelligence (AI) in capital market-based accounting and identify factors influencing the effectiveness of their implementation. The study followed the PRISMA 2020 protocol. From 437 records obtained through eight keyword combinations in the Scopus database, 29 studies were selected after filtering based on the 2016–2026 publication period, Q1–Q4 journal quality, and thematic relevance. The study grouped the literature into four main aspects: data infrastructure, analytical processing, disclosure and reporting, and governance and assurance. These four aspects were then integrated into the AI-Accounting Value Chain and Governance Loop (AVC-GL) model. The findings indicate that Big Data expands information sources for accounting and capital market analysis, while AI helps process complex data and supports decision-making. However, the effectiveness of its implementation is highly dependent on data quality, governance, professional oversight, and human ability to evaluate technological outcomes. The use of generative AI also improves the efficiency of corporate disclosures, but introduces new risks, including greenwashing. This study contributes through the development of a functional taxonomy and AVC-GL model to explain the relationship between technology, governance, information quality, and decision-making in capital markets.
Co-Authors Aini Indrijawati Amiruddin Amiruddin Andi Kusumawati Andi Nur Sakinah Asnawir `Asnawir Bashiruddin Ahmad Damayanti Damayanti Dewi Andriani Evelyna Agustina Haliah, Haliah Khadijah Darwin Lidya Pratiwi Irfan Masradin, Masradin Mediaty Mochamad Rizky Damara Muhammad Gafur Neks Triani Nirwana Nirwana Reski Anggreani Reza Viola Purba Rosalina Weny Sundari, Sri Syarif Syarif Syarifuddin Rasyid Syarifuddin Syarifuddin Teri