Ema Nirwana

Transformasi Digital dalam Praktik Auditing: Tantangan, Peluang, dan Implikasi terhadap Kualitas Audit di Era Big data

2025 · JURNAL RISET RUMPUN ILMU EKONOMI

Digital transformation has fundamentally reshaped auditing practices, particularly through the integration of technologies such as Artificial Intelligence (AI), big data, and blockchain. This study aims to identify the challenges, opportunities, and implications of digital transformation …