Penerapan Teknologi Big Data Analytics, Pemanfaatan Teknologi Informasi, SIstem Pelaporan dan Komunikasi dalam Efeltivitas Pengendalian Internal Perusahaan: (Studi Kasus PT. Bringin Gigantara KC Purwokerto)

Mohammad Hafidz Widyatama (STIE Totalwin)
Anisa Kusumawardani (STIE Totalwin)

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

This study aims to analyze the influence of Big Data Analytics implementation, Information Technology utilization, and reporting and communication systems on the effectiveness of internal control within the company. The research was conducted at PT Bringin Gigantara, Purwokerto Branch, using a quantitative approach. Primary data were collected through questionnaires distributed to 47 respondents who use computers in their work, selected using purposive sampling from a total population of 156 employees. Data analysis was carried out using multiple linear regression with the assistance of SPSS version 25. The results indicate that the implementation of Big Data Analytics has a positive but not statistically significant effect on the effectiveness of internal control. In contrast, the utilization of Information Technology and the reporting and communication system were found to have a positive and significant effect. Simultaneously, the three independent variables have a significant influence on the effectiveness of the company’s internal control.