Survey Data on Continuous Auditing System Implementation at PT PLN (Persero)

The uploaded dataset contains 115 total survey responses. However, consistent with the associated research publication, only 89 valid responses were used for analysis. The remaining entries were excluded due to incomplete responses or failure to meet inclusion criteria during data cleaning and preprocessing. This dataset contains anonymized responses from internal auditors at PT PLN (Persero), the state-owned electricity company in Indonesia responsible for electricity generation, distribution, and transmission nationwide. (https://web.pln.co.id) The survey was conducted between August 5 and August 16, 2024, and assessed the use of the ORCA (Ongoing Risk and Control Assessment) system for Continuous Auditing using the DeLone and McLean Information System Success Model. It includes variables related to:- Demographics- System Quality- Information Quality- Service Quality- System Use- User Satisfaction- Net Benefits This dataset supports the research article titled:“Evaluating key factors for successful continuous auditing implementation: Insights from an energy and electricity company.” Refer to the included README file for full variable descriptions.