TY - GEN
T1 - Problem transformation methods for prediction of opinion and exceptions in financial statements audit reports
T2 - 1st International Conference on Information and Communications Technology, ICOIACT 2018
AU - Guslawa, Allantutra
AU - Endroyono,
AU - Nugroho, Supeno Mardi Susiki
N1 - Publisher Copyright:
© 2018 IEEE.
PY - 2018/4/26
Y1 - 2018/4/26
N2 - The previous research related to financial statements audit mostly used single-label classification, such as opinion prediction, opinion identification, and opinion detection. We propose the use of multi-label classification to predict the 'opinion and exceptions' using data from financial statements audit reports in Central Kalimantan province. We use financial ratios as attributes as well as opinion and exceptions as labels. In this research, we use three of Problem Transformation Methods, namely Binary Relevance (BR), Classifier Chains (CC) and Random k-labelsets (RAkEL), where each of will be combined with three of base classifiers such as J48, SMO, and Random Forest. The best evaluation metrics results for Hamming Loss is 0.19, for One-Error is 0.253, for Rank Loss is 0.16, and for Average Precision is 0.793.
AB - The previous research related to financial statements audit mostly used single-label classification, such as opinion prediction, opinion identification, and opinion detection. We propose the use of multi-label classification to predict the 'opinion and exceptions' using data from financial statements audit reports in Central Kalimantan province. We use financial ratios as attributes as well as opinion and exceptions as labels. In this research, we use three of Problem Transformation Methods, namely Binary Relevance (BR), Classifier Chains (CC) and Random k-labelsets (RAkEL), where each of will be combined with three of base classifiers such as J48, SMO, and Random Forest. The best evaluation metrics results for Hamming Loss is 0.19, for One-Error is 0.253, for Rank Loss is 0.16, and for Average Precision is 0.793.
KW - audit reports
KW - financial ratios
KW - financial statements
KW - multi-label classification
KW - problem transformation methods
UR - http://www.scopus.com/inward/record.url?scp=85050491019&partnerID=8YFLogxK
U2 - 10.1109/ICOIACT.2018.8350755
DO - 10.1109/ICOIACT.2018.8350755
M3 - Conference contribution
AN - SCOPUS:85050491019
T3 - 2018 International Conference on Information and Communications Technology, ICOIACT 2018
SP - 747
EP - 752
BT - 2018 International Conference on Information and Communications Technology, ICOIACT 2018
PB - Institute of Electrical and Electronics Engineers Inc.
Y2 - 6 March 2018 through 7 March 2018
ER -