ABSTRACT
More than two years after the start of the coronavirus disease (COVID-19) pandemic, the whole world continues to be impacted by this global crisis. Indonesians use the social media platform Twitter to share information and opinions about coronavirus disease (COVID-19) vaccination. This study was conducted to determine the views of Indonesians toward the government's COVID-19 vaccination program and to test the capability of several machine learning techniques to classify sentiments expressed on Twitter. The performance of four machine learning algorithms was tested: the Naïve Bayes, k-Nearest Neighbors (kNN), Decision Tree, and Support Vector Machine (SVM) algorithms. The findings show that the SVM algorithm exhibited the best performance in terms of accuracy (92%) compared to the Naïve Bayes, kNN, and Decision Tree algorithms. A grid search technique was also used to optimize performance based on parameter settings in the algorithm used. © 2022 IEEE.
ABSTRACT
This study determined the effect of audit procedures, audit fees, time budget pressure, and auditor skepticism on audit quality with the COVID-19 pandemic audit situation as an intervening variable, either partially or simultaneously. The method used in this study is a quantitative approach, the design used is a survey, a questionnaire is used as a research instrument, and then statistical analysis uses path analysis on the answers of 37 auditors who are domiciled in Bandung Raya. The results show that the COVID-19 pandemic audit situation is an intervention that affects audit quality, partially that audit procedures have a positive and significant effect on audit quality, while audit fees, time budget pressure, and auditor skepticism show no significant effect on audit quality. . The results simultaneously show that audit procedures, audit fees, time budget pressure, and auditor skepticism have a positive and significant effect on audit quality with the COVID-19 pandemic audit situation as an intervening variable. Precisely this study shows the need for audit reform by evaluating the current phenomenon (COVID-19) that is happening. And urgent reforms need to be done so that audit quality is always dynamic and current. This will provide a solution to the application of technology and the psychological value of those involved. © 2022 Science Press. All rights reserved.