DESAIN DAN IMPLEMENTASI SISTEM PENGAMBILAN KEPUTUSAN HYBRID UNTUK PROBLEM GOING-CONCERN UNCERTAINTY PADA SAAT AUDITING SEBUAH PERUSAHAAN
DOI:
https://doi.org/10.9744/informatika.4.2.pp.%2078-86Keywords:
Going-Concern Uncertainty, Hybrid Decision Support System, Expert System, Statistical Model.Abstract
Often the capability of a single technique or method to solve the complex real world problems is not optimum. Audit decision for instance, as an unstructured decision, in its decision making process, involves both qualitative and quantitative information. Going-concern uncertainty opinion as one of the audit decision, is issued by auditor if there is subsantial doubt in company's going-concern status. However in most process of audit decision making mere single technique is employed which is potentially causes biased decision. Therefore, combining two or more methods, in order to apply their strengths as to minimize the weaknesess, could be the alternative solution to optimize the accuracy of going-concern uncertainty opinion given to a company. Such system is called as hybrid system. In this experiment a design of a hybrid decision support system is performed, that combined expert system and statistical model to assess whether a company is in going-concern uncertainty condition or not. From the evaluation and analysis, the designed hybrid system can accomplish an overall prediction accuracy of 93.75% in its audit opinion. Abstract in Bahasa Indonesia : Sering kemampuan suatu teknik atau metode untuk memecahkan masalah dalam dunia nyata tidak optimal. Sementara itu keputusan audit adalah sejenis keputusan tidak terstruktur, dan melibatkan informasi kualitatif dan kuantitatif. Going-concern uncertainty adalah sebuah kondisi dimana status kelayakan hidup sebuah perusahaan diragukan oleh auditor setelah melakukan proses auditing pada perusahaan yang bersangkutan. Pengambilan keputusan ini bila hanya menggunakan satu metode atau teknik saja biasanya akan menghasilkan keputusan yang kurang akurat. Kombinasi dua atau lebih teknik yang bertujuan menggabungkan kekuatan masing-masing dan meminimalkan kekurangannya, dapat menjadi alternatif solusi untuk mengoptimalkan opini benar tidaknya sebuah perusaan dinyatakan dalam kondisi going-concern uncertainty. Sistem gabungan seperti itu disebut sistem hybrid. Pada eksperimen ini dirancang sebuah decision support system hybrid yang mengkombinasikan sistem pakar dan model statistik untuk menghasilkan keputusan benar tidaknya sebuah perusahaan dalam kondisi going-concern uncertainty. Dari pengujian dan analisa hasil yang dilakukan, sistem hybrid yang dirancang mampu mencapai tingkat keakuratan rata-rata 93,75 % dalam memberikan keputusan atau opini auditnya. Kata kunci: Going-Concern Uncertainty, Decision Support System Hybrid, Sistem Pakar, Model StatistikDownloads
Published
2004-06-21
How to Cite
Budhi, G. S., Santosa, S., & Fanggidae, V. E. (2004). DESAIN DAN IMPLEMENTASI SISTEM PENGAMBILAN KEPUTUSAN HYBRID UNTUK PROBLEM GOING-CONCERN UNCERTAINTY PADA SAAT AUDITING SEBUAH PERUSAHAAN. Jurnal Informatika, 4(2), pp. 78–86. https://doi.org/10.9744/informatika.4.2.pp. 78-86
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