OLUMLU GÖRÜŞ DIŞINDAKİ DENETİM GÖRÜŞLERİNİN VERİ MADENCİLİĞİ YÖNTEMLERİYLE TAHMİNİNE İLİŞKİN KARAR VE BİRLİKTELİK KURALLARI

Bu çalışmanın amacı, veri madenciliği yöntemlerinden C5.0, CART ve GRI algoritmalarını kullanmak suretiyle, olumlu görüş dışındaki denetim görüşünü tahmine ilişkin kuralları belirlemektir. Borsa İstanbul'da işlem gören sanayi şirketlerinin 2011-2014 dönemi verilerine dayalı olarak, olumlu görüş dışındaki denetim görüşünü tahmine ilişkin C5.0 algoritmasından 8 karar kuralı, CART algoritmasından 19 karar kuralı ve GRI algoritmasından 4 birliktelik kuralı elde edilmiştir. Bununla birlikte, sonuçlar, olumlu görüş dışındaki denetim görüşünün veri madenciliğinin C5.0, CART ve GRI algoritmaları ile tahmininde en etkili değişkenin 'önceki denetim görüşü' olduğunu göstermiştir. olumlu görüş dışındaki denetim görüşü tahmininde her üç veri madenciliği yönteminde de en büyük etkiye sahip diğer değişkenler olarak 'cari oran' (dönen varlıklar/kısa vadeli yabancı kaynaklar) ve 'işletme büyüklüğü' (toplam varlıkların doğal logaritması) bulunmuştur.

DECISION AND ASSOCIATION RULES FOR THE PREDICTION OF MODIFIED AUDIT OPINIONS BY THE DATA MINING METHODS

The objective of this research is to find rules for modified audit opinions prediction by using C5.0, CART and GRI algorithms of data mining methods. Based on data from industry firms listed on Istanbul Stock Exchange for the period 2011-2014, the rules obtained to predict modified audit opinions are 8 decision rules for C5.0 algortihm, 19 decision rules for CART algorithm and 4 association rules for GRI algortihm. Additionally, the results showed that the variable 'prior audit opinion' is the most effective variable for predicting mo13 Osmaniye Korkut Ata Üniversitesi, İ.İ.B.F. İşletme Bölümüdified opinions by the C5.0, CART and GRİ algorithms of data mining. Other effective variables that have an greatest effect on modified audit opinions by the three data mining methods are found to be current ratio (curents assets to current liabilities) and firm size (natural logarithm of total assets).

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