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Impact of Data Mining, Big Data Analytics and Data Visualization on Audit Quality 数据挖掘、大数据分析和数据可视化对审计质量的影响
B. Handoko, Nicholas Reinaldy, Septi Wifasari, Hugo Prasetyo, Triana Meinarsih
The existence of various financial statement scandals has made users of financial statements doubt the quality of the audit and demand auditor to provide an audit with better audit quality. Currently, the level of difficulty to meet these demands is becoming higher as the client's business becomes more complex. Information and data provided by clients are also increasingly diverse, including various kinds of electronic information and data. Thus, currently auditors must use a data-driven approach. Therefore, based on this phenomenon, we as researchers want to examine the effect of data processing technology on audit quality. We gathered primary data from external auditors through questionnaire to obtain empirical data that can verify our research model. As the results, we found that data mining and data visualization significantly affect big data analytics. While data mining, big data analytics, and data visualization do not significantly affect audit quality. These results are based on our sample which is external auditors in Indonesia. This research can be used as a reference for further study development. Future researchers can also conduct the same research in developed country.
各种财务报表丑闻的存在使得财务报表使用者对审计的质量产生了怀疑,要求审计人员提供更好的审计质量。目前,由于客户的业务变得越来越复杂,满足这些需求的难度也越来越高。客户提供的信息和数据也越来越多样化,包括各种电子信息和数据。因此,目前审计人员必须使用数据驱动的方法。因此,基于这一现象,我们作为研究人员想要检验数据处理技术对审计质量的影响。我们通过问卷调查的方式收集外部审计师的原始数据,获得实证数据来验证我们的研究模型。结果表明,数据挖掘和数据可视化对大数据分析有显著影响。而数据挖掘、大数据分析和数据可视化对审计质量没有显著影响。这些结果是基于我们的样本,即印度尼西亚的外部审计人员。本研究可为进一步的研究开发提供参考。未来的研究人员也可以在发达国家进行同样的研究。
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引用次数: 0
The High Economic Value for Videos in a YouTube Channel by Communication using Digital social media (Case Study: Successful Videos about A Particular Motorcycle Group in a YouTube Channel) 利用数字社交媒体传播YouTube频道中视频的高经济价值(案例研究:YouTube频道中某摩托车组的成功视频)
M. Pane, Christian Siregar, H. Sriyanto
This research's objective is to describe the sustainable activities of a particular motorcycle club (TP) by delivering reciprocal humor and showing nice friendship on social media from a business perspective, especially from a business psychology perspective. The research used a qualitative method by observations in seven periods for seven tour opportunities. Their high amount of interactive communication has led them into the most popular motorcycle group (recognized by the high number of views, like expressions, and positive comments on the YouTube channel and Instagram) which has also led it to a higher economic value. Their particular cohesiveness and engagement were transmitted and deployed in their internal communications in the videos that influence the netizens and the business world positively through their reciprocal humor and nice friendship.
本研究的目的是从商业的角度,特别是从商业心理学的角度,通过在社交媒体上传递互惠的幽默和展示友好的友谊来描述特定摩托车俱乐部(TP)的可持续活动。本研究采用定性方法,分七个时期对七个旅游机会进行观察。他们大量的互动交流使他们成为最受欢迎的摩托车群体(通过YouTube频道和Instagram上的高观看量,喜欢的表达和积极的评论来认可),这也使其具有更高的经济价值。他们特有的凝聚力和参与性在内部沟通中得到了传播和部署,通过他们相互的幽默和友好的友谊,对网民和商界产生了积极的影响。
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引用次数: 0
Planned Behavior and Social Cognitive in Predicting E-Business Intention to Adopt Eco-design 计划行为与社会认知对电子商务采用生态设计意向的预测
A. Lindawati, B. Handoko, Mazlina Mustapha
The COVID-19 pandemic has hit the economy. Countries have taken off to emerge from these conditions. In Indonesia, the economic revival was driven by the development of the e-business sector. However, can these new emerging e-business survive to compete with existing big companies? E-business must have a competitive advantage, and one of them is through innovation based on eco-design. Our study examines the factors which influence e-business intention to adopt eco-design. These factors are based on the theoretical approach of planned behavior and social cognitive theory. Our research is a quantitative study using structural equation modeling partial least squares. We use a questionnaire to gather primary data. We choose e-business entrepreneurs as respondents and processing data using SMART PLS 3 software. We share questionnaires to 200 small medium e-business practitioner. Our results found that attitude and self-efficacy had a significant effect on e-business intention to adopt eco-design, while subjective norm and perceived behavior control each has no significant effect.
新冠肺炎疫情对经济造成了冲击。各国已经开始摆脱这些状况。在印尼,电子商务行业的发展推动了经济的复苏。然而,这些新兴的电子商务能否与现有的大公司竞争?电子商务必须具有竞争优势,其中之一就是基于生态设计的创新。本研究探讨了影响电子商务采用生态设计意愿的因素。这些因素是基于计划行为和社会认知理论的理论方法。我们的研究是使用结构方程建模偏最小二乘的定量研究。我们用问卷来收集原始数据。我们选择电子商务企业家作为调查对象,并使用SMART PLS 3软件处理数据。我们向200名中小型电子商务从业者发放问卷。研究发现,态度和自我效能感对电子商务采用生态设计的意愿有显著影响,而主观规范和感知行为控制对电子商务采用生态设计的意愿没有显著影响。
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引用次数: 0
Antecedents of the Online Shopping Behavior during the Covid-19 Pandemic 新冠肺炎疫情期间网上购物行为的前因后果
Dhafin K Ma'Mun, Rieska Aprillia, Riko Riko, L. Wijaya
Online shopping activities during the Covid-19 pandemic have increased and become a growing trend among Indonesian consumers. This study aims to determine the relationship between subjective norms, perceived usefulness, and online shopping behavior mediated by purchase intention. The research method was carried out by distributing online questionnaires through social media platforms to obtain feedback from the targeted group between the ages of 17-45 years old and who live in the Jabodetabek areas. The data was collected from a survey of 369 online shopping application users. The data were obtained and analyzed using SEM SmartPLS. The results of this study concluded that the subjective norms variable has a significant positive effect on consumer purchase intention. It appeared that subjective norms have no effect on online shopping behavior. Perceived usefulness and purchase intention have a significant and positive effect on online shopping behavior. For the indirect effect, purchase intention has a mediation effect on the relationship between perceived usefulness and subjective norms toward online shopping behavior Overall, perceived usefulness has the greatest effect on purchase intention. This study contributes to combining the Theory of Reasoned Action (TRA) and the Technology Acceptance Model (TAM) to predict online shopping behavior during the pandemic COVID-19.
2019冠状病毒病大流行期间,网上购物活动有所增加,并成为印尼消费者日益增长的趋势。本研究旨在探讨以购买意愿为中介的主观规范、感知有用性与网络购物行为之间的关系。研究方法是通过社交媒体平台发放在线问卷,以获得居住在Jabodetabek地区的17-45岁目标群体的反馈。该数据来自对369名在线购物应用程序用户的调查。数据的获取和分析使用扫描电镜SmartPLS。本研究结果表明,主观规范变量对消费者购买意愿有显著的正向影响。主观规范似乎对网上购物行为没有影响。感知有用性和购买意愿对网络购物行为有显著的正向影响。在间接效应方面,购买意愿对感知有用性与网络购物行为主观规范之间的关系具有中介作用。总体而言,感知有用性对购买意愿的影响最大。本研究有助于将理性行为理论(TRA)和技术接受模型(TAM)相结合来预测COVID-19大流行期间的网上购物行为。
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引用次数: 0
The Impact of the COVID-19 Pandemic on the Stock Market Returns: Evidence from the Chinese Stock Market 新冠肺炎疫情对股市收益的影响:来自中国股市的证据
Mwanaidi Mgalla
This study investigates the association between the Chinese stock market returns and the COVID-19 pandemic. The empirical results reveal that the COVID-19 pandemic negatively impacts stock market returns. We report our findings first by investigating the stock market returns from the firms in the stock connect program (traded by foreign investors) compared to the domestic stock market. Second, the evidence shows that the firms from high-tech companies have a low negative impact on the stock market returns during the COVID-19 pandemic relative to that of low-tech companies. However, the empirical results demonstrate that strengthened short stock market returns activity is associated with stock price volatility during the COVID-19 pandemic.
本研究探讨了中国股市收益与COVID-19大流行之间的关系。实证结果显示,新冠肺炎疫情对股市收益产生负向影响。我们首先通过调查股票连接计划中的公司(由外国投资者交易)与国内股票市场的股票市场回报来报告我们的发现。第二,证据表明,在新冠疫情期间,相对于低技术公司,高科技公司对股市回报的负面影响较低。然而,实证结果表明,COVID-19大流行期间,股票市场空头回报活动的增强与股价波动有关。
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引用次数: 0
Who Is Telling the Truth? Deceptive Communications in Organizations and How to Prevent It 谁在说真话?组织中的欺骗性通信及其预防方法
Y. Ou, Lingyan Chen, Ni Yan, Yi Chen
Deceptive communication is ubiquitous within organizations with low detection accuracy. Deceptive communication might be harmless but some of them could cause malevolent consequences. Thus, detecting and preventing deceptive communication is an essential part of organizations. This paper first gives a definition of deceptive communication, then conducts a conceptual framework based on previous studies in related areas which offered practical methods that help to detect and prevent deceptive communication within organizations. The dispute between Tencent Holdings and Lao Gan Ma Chili Sauce company is then analyzed according to the framework. The dispute was a fraud that cost Tencent Holdings millions of dollars as a consequence of deceptive communication. The findings from the literature review and case studies will be presented in the conclusion, as well as the limitations of this paper.
欺骗通信在组织中普遍存在,但检测精度较低。欺骗性的沟通可能是无害的,但其中一些可能会导致恶意的后果。因此,检测和防止欺骗性通信是组织的重要组成部分。本文首先给出了欺骗性通信的定义,然后在相关领域研究的基础上构建了一个概念框架,为发现和防止组织内的欺骗性通信提供了实用的方法。然后根据该框架对腾讯控股与老干妈辣椒酱公司之争进行分析。这场纠纷是一场欺诈,由于欺骗性的沟通,腾讯控股损失了数百万美元。从文献综述和案例研究的发现将在结论中提出,以及本文的局限性。
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引用次数: 0
Empirical Study on Productivity Indicators and the Impact of the Dwell Time Factor on the Capacity of Container Ports 集装箱港口生产力指标及停留时间因素对港口吞吐量影响的实证研究
Azzelarab Zaoudi, Jihane Aayale, A. Anajar, Yasmina Mabrouk
The purpose of this paper is to propose a model to evaluate the dynamic capacity of the container port based on productivity indicators. From another hand, this paper seeks to explore the impact of dwell-time factor on the capacity of container port. The methods of calculation are referenced to Carl. Thoresen, Kap Kim et Gûnter, Rademaker, Ligteringen. The methods were tested, applied and validated by different international organization and projects such as UNCTAD and KALMAR. Ports and container terminals are a vital link in the intermodal transport system, container shipping runs on constant change. In nowadays, studies on productivity and capacity analysis are of a major concern. Experts, managers, academics, and all the port community require work on activity assessment in order to take better decisions especially those of investment and economic concern. Studies that identify factors that influence on economic decision making of container ports, those related to its capacity and investments are few. This research attempts to fill this gap by establishing a model that allows to better analyze the productivity of container ports and in particular to look at on how dwell-time can improve the dynamic capacity of the port. The results confirm the negative relationship between capacity and dwell time factor and the positive relationship between gross crane productivity and quay capacity. Productivity factors improve the capacity of the port/terminals. The dwell time factor is a crucial factor that hugely effect on the terminal productivity and its capacity. The interconnectedness of the factors is a key feature through this analysis. Various indicators have been estimated throughout this research.
本文的目的是提出一个基于生产力指标的集装箱港口动态容量评价模型。另一方面,本文试图探讨停留时间因素对集装箱港口吞吐量的影响。计算方法参考卡尔。Thoresen, Kap Kim et g nter, Rademaker, Ligteringen。贸发会议和卡尔马等不同的国际组织和项目对这些方法进行了测试、应用和验证。港口和集装箱码头是多式联运系统的重要环节,集装箱运输的运行也在不断变化。目前,生产力和能力分析的研究备受关注。专家、管理人员、学者和所有港口社区都需要对活动进行评估,以便做出更好的决策,特别是那些与投资和经济有关的决策。确定影响集装箱港口经济决策因素的研究,与其能力和投资有关的研究很少。本研究试图通过建立一个模型来填补这一空白,该模型可以更好地分析集装箱港口的生产力,特别是研究停留时间如何提高港口的动态容量。结果表明,码头运力与停留时间因子呈负相关关系,而总吊生产率与码头运力呈正相关关系。生产力因素提高了港口/码头的容量。停留时间因素是影响码头生产力和吞吐量的重要因素。通过这种分析,这些因素的相互联系是一个关键特征。在整个研究过程中估计了各种指标。
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引用次数: 0
Characterizing the Job-task-skill Pattern of Job Requirements with Job Advertisement Mining 用招聘广告挖掘表征职位需求的工作-任务-技能模式
Anyuan Zhong, Ruiyu Qiu, Xiangxian Zhang, Shaojie Lv, Linxiao Song
Understanding job requirements is essential for establishing and optimizing employability-oriented education programs. Most relevant research focus on clarifying the skill requirement of an occupational field. In this research, we argue that job tasks serve as a bridge between a job and the required skills, and we provide a method for investigating the job-task-skill pattern of job requirements using text mining on publicly available job advertisements. To provide this, we: 1) collect data on thousands of job advertisements through web crawling and scraping; 2) categorize the jobs through title analysis; 3) identify the topic of both tasks and skills through word co-occurrence network clustering; and 4) systematically analyze the characteristics and internal relationships between job roles, tasks, and the required skills. A test case was conducted in the context of China's big data sector, and the findings show that the proposed strategy is viable, practical, and instructive.
了解工作需求对于建立和优化就业能力导向教育项目至关重要。大多数相关研究都集中在明确职业领域的技能要求上。在这项研究中,我们认为工作任务是工作和所需技能之间的桥梁,我们提供了一种方法来调查工作需求的工作-任务-技能模式,使用文本挖掘公开的招聘广告。为此,我们:1)通过网络抓取和抓取收集数千份招聘广告的数据;2)通过职称分析对岗位进行分类;3)通过词共现网络聚类识别任务和技能的主题;4)系统分析工作角色、任务、所需技能之间的特点和内在联系。在中国大数据领域的背景下进行了一个测试案例,结果表明所提出的战略是可行的、实用的和有指导意义的。
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引用次数: 0
Big Data-Driven Business Model Innovation in the Integrated Resort Industry: A Case Study 大数据驱动的综合度假产业商业模式创新:案例研究
Chunli Ji
More and more companies have realized the potential value behind big data resources. Taking Caesars Entertainment as an example, this study articulates how the company successfully took big data as the basis to drive its business model innovation. Primarily using its Total Rewards program to collect data from various sources, especially customer data, Caesars Entertainment has restructured four dimensions of its business model- the customer value proposition, the profit formula, key resources, and key processes to deliver the value proposition profitably. The new big data-driven business model based on created new ways to deliver personalized enhancements to each guest's experience, and further gained competitive advantage in the integrated resort industry. This study enriches the strategic management literature by showing that building a business model based on big data can create new competitive advantages for companies. In practice, managers should attach more importance to the value of big data in the sustainable development of enterprises in the era of the data-driven economy.
越来越多的公司已经意识到大数据资源背后的潜在价值。本研究以凯撒娱乐为例,阐述了该公司如何成功地以大数据为基础,推动其商业模式创新。Caesars Entertainment主要利用Total Rewards计划从各种来源收集数据,尤其是客户数据,重组了其商业模式的四个维度——客户价值主张、利润公式、关键资源和实现价值主张盈利的关键流程。基于大数据驱动的新商业模式创造了新的方式,为每位客人提供个性化的增强体验,并进一步在综合度假行业中获得竞争优势。本研究通过展示基于大数据构建商业模式可以为企业创造新的竞争优势,丰富了战略管理文献。在实践中,在数据驱动经济时代,管理者应该更加重视大数据在企业可持续发展中的价值。
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引用次数: 0
Data Preprocessing in Supply Chain Management Analytics - A Review of Methods, the Operations They Fulfill, and the Tasks They Accomplish.: Data Preprocessing in Supply Chain Management Analytics. 供应链管理分析中的数据预处理-方法回顾,它们完成的操作,以及它们完成的任务。供应链管理分析中的数据预处理。
Tobechi Obinwanne, Chibuzor Udokwu, Robert Zimmermann, P. Brandtner
Data preprocessing is thought of as one of the most important steps in data analytics. This is especially true for the field of Supply Chain Management (SCM), in which the handling of huge data sets is the norm. Data preprocessing consists of multiple tasks, operations, and methods. Thus, this research focusses on identifying the specific data preprocessing tasks in SCM analytics, the operations used to solve them, and the methods used to meet the goals of the respective operations. To this end, a literature review, covering literature from 2011 to 2022, was conducted to analyze documented approaches to data preprocessing in SCM. The resulting overview presents the interrelationship between data preprocessing tasks, data preprocessing operations, and data preprocessing methods in SCM analytics. Results indicate that data transformation seems to be a commonly investigated task in SCM related data preprocessing, while data integration represents an area requiring further research. Furthermore, Principal Component Analysis (PCA), was found to be the most common method across the single tasks of data preprocessing, further highlighting the importance of transforming data by manipulating the features into a form such that when analytics algorithms are applied, they will give optimal results. This research hence presents researchers and practitioners a point of reference to identify the specific data preprocessing method used for specific data preprocessing operations in order to fulfill a specific data preprocessing task.
数据预处理被认为是数据分析中最重要的步骤之一。这对于供应链管理(SCM)领域来说尤其如此,在这个领域中,处理大量数据集是常态。数据预处理包括多个任务、操作和方法。因此,本研究的重点是确定SCM分析中的具体数据预处理任务,用于解决这些任务的操作,以及用于满足各自操作目标的方法。为此,我们进行了一项文献综述,涵盖2011年至2022年的文献,分析了SCM中数据预处理的文献方法。结果概述了在SCM分析中数据预处理任务、数据预处理操作和数据预处理方法之间的相互关系。结果表明,数据转换似乎是SCM相关数据预处理中一个常见的研究任务,而数据集成则是一个需要进一步研究的领域。此外,主成分分析(PCA)被认为是数据预处理的单一任务中最常用的方法,进一步强调了通过将特征操作成一种形式来转换数据的重要性,这样当应用分析算法时,它们将给出最佳结果。因此,本研究为研究人员和从业者提供了一个参考点,以确定具体的数据预处理操作所采用的具体数据预处理方法,以完成具体的数据预处理任务。
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引用次数: 0
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Proceedings of the 2023 6th International Conference on Computers in Management and Business
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