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Sayidah Maryam Sinosi
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Decision Sciences, Operations Research & Management

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IMPLEMENTASI BIG DATA ANALYSTICS DALAM PRAKTIK AUDIT PADA PERUSAHAAN: LITERATURE REVIEW Sayidah Maryam Sinosi; Refor Moerdianto; Grace T. Pontoh; Mediaty Mediaty
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.786 KB) | DOI: 10.34308/eqien.v11i1.690

Abstract

This study aims to determine the benefits of implementing big data analytics in auditing practices in companies. The design of this research is Sistematic Literature Review (SLR) uses a narrative method. The results show that through its capabilities, big data can maximize the forensic audit function to detect fraud. This can then be an answer to overcome agency problems that arise due to fraud. It is known that one of the factors that hinders auditors from detecting fraud is that the auditors have limitations in analyzing various unstructured data and non-financial data (such as contract details, meeting results, news related to management, and so on). This problem can be overcome by auditors by utilizing big data, through the function of data analytics tools.
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN & UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA (Studi pada Perusahaan Sektor Pertambangan Periode 2018-2019) Sayidah Maryam Sinosi; Nirwani Nirwani; Kartini Kartini; Yohanis Rura
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1225

Abstract

The purpose of this research is to find out how the influence of environmental performance, environmental costs and company size on the company's financial performance. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period. This research is on the official website on the Indonesia Stock Exchange, namely on the web www.idx.co.id. The results of this study indicate that environmental performance, environmental costs and firm size simultaneously affect financial performance. Environmental performance and company size have a positive effect on financial performance, while environmental costs have no effect on financial performance.
Co-Authors Grace T. Pontoh Kartini Kartini Mediaty Nirwani Nirwani Refor Moerdianto Yohanis Rura