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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Wibowo, Ezra Ariella
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Economics, Econometrics & Finance

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PERAN BIG DATA DAN SKEPTISISME PROFESIONAL DALAM PENGUMPULAN BUKTI AUDIT Wibowo, Ezra Ariella; Ardini, Lilis
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3174

Abstract

This study was created with the aim of exploring the relationship and relevance between big data, professional skepticism, and audit evidence. With the growing relevance of big data in the world of auditing, the researcher felt the need to observe how big data brings changes in the process of collecting audit evidence, along with the relevance of professional skepticism, which is one of the foundations and essential traits for an auditor, and its relation to the relationship between big data and audit evidence. This research is conducted entirely through literature study and rational argumentation, where the literature used consists of 9 literatures, which consist of books, national and international journals, as well as articles taken from the internet. From this research, it was found that both big data and professional skepticism have significant links to both audit evidence, and to each other
Co-Authors Lilis Ardini