Pengaruh Big Data, Cloud Computing, Perkembangan Teknologi dan Artificial Intelligence Terhadap Kinerja Profesi Akuntan pada Kantor Akuntan Publik di Kota Medan

Abstract

The purpose of this research is to examine the influence of big data, cloud computing, technological developments and artificial intelligence on the performance of the accounting profession at Public Accounting Firms in the city of Medan. The population of this research are 151 accountants in the Public Accounting Office in the city of Medan with the numbers of sample observed are 65 accountants in the Public Accounting Office in the city of Medan by purposive sampling method and using primary data obtained through questionnaires. The data analysis techniques used are descriptive statistics, data quality test, classical assumption test, multiple regression analysis and hypothesis testing. The result of this research showed that big data, cloud computing and artificial intelligence have no effect on the performance of the accounting profession, while technological developments have a significant positive effect on the performance of the accounting profession. Simultaneously, big data, cloud computing, technological developments and artificial intelligence have a simultaneous and significant influence on the performance of the accounting profession.