Peran Big Data Dan Audit Forensik Terhadap Pendeteksian Fraud
DOI:
https://doi.org/10.37338/jaab.v5i2.246Keywords:
Big data, Forensic Audit, Fraud DetectionAbstract
The large number of fraud cases that occur is still a concern for many parties, so there is a need for action that can detect fraud. One effort that can be made to detect fraud is by utilizing technology through the role of big data. Apart from that, the use of forensic audit science can also be applied in an effort to detect fraud. This research aims to analyze the role of big data in forensic auditing, and this research was also carried out to analyze the role of big data and forensic auditing in fraud detection. The research method used is a survey method with a quantitative approach. The population of this study are auditors who work in Public Accounting Firms (KAP) which researchers can reach in DKI Jakarta, Pekanbaru and Surabaya. The type of data used is primary data and the sampling technique uses the snowball sampling technique with the number of respondents obtained being 132 respondents. Data collection was carried out by distributing questionnaires via Google Form which were distributed to auditors who worked at KAP. The data analysis method uses Structural Equation Modeling (SEM) with Partial Least Squares (PLS) technique. Data processing uses SmartPLS 3.0 software. The results of this research show that big data has a positive effect on forensic audits, big data has a positive effect on fraud detection, and forensic audits have no effect on fraud detection.
References
Ahmad, E. F., & Aliyudin, S. (2019). Pengaruh Implementasi Big Data Terhadap Audit di Lembaga Pemerintah (Studi pada Kantor Inspektorat Kabupaten Majalengka). Jurnal Manajemen Sekolah Tinggi Ilmu Ekonomi Cirebon, 14(2), 356–363.
Alfiar, A., & Jaeni. (2022). Pengaruh Audit Forensik, Audit Investigasi, Kompetensi Auditor, Profesionalisme, Dan Kecerdasan Spiritual Terhadap Pencegahan Fraud (Studi Pada BPKP Perwakilan Jawa Tengah). Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 159–157.
Andriani, W., Rosalina, E., Sriyunianti, F., Afrizon, F., & Aprila, D. (2023). Perancangan Database Akuntansi Menggunakan Microsoft Access Pada Usaha Konveksi Taylor Abadi. Jurnal Sains Dan Informatika, 9(1), 30–36. https://doi.org/10.22216/jsi.v4i1
Ardianto, A., & Anridho, N. (2018). Bibliometric analysis of digital accounting research. International Journal of Digital Accounting Research, 18(May), 141–159.
Association of Certified Fraud Examiners (ACFE). (2022). Occupational Fraud 2022: A Report to the nations. In Association of Certified Fraud Examiners.
Baesens, B., Vlasselaer, V. Van, & Verbeke, W. (2015). Fraud Analytics Using Descriptive, Predictive, And Social Network Techniques: A Guide To Data Science For Fraud Detection. John Wiley & Sons, Inc., Hoboken, New Jersey.
Cressey, D. . (1953). Other People’s Money: A Study in the Social Psychology of Embezzlement (Issue 1, pp. 1–14).
Crowe. (2011). Why the Fraud Triangle is no Longer Enough. Horwart.
Durnila, K., & Santoso, C. B. (2018). Pengaruh Audit Forensik dan Kompetensi Auditor Terhadap-Pencegahan Fraud dengan Kecerdasan Emosional Sebagai Variabel Moderating pada BPK RI Perwakilan Provinsi Kepulauan Riau. Measurement, 12(1), 87–102.
Ghozali, I. (2014). Structural Equation Modeling; Metode Alternatif Dengan Partial Least Square (PLS) (4th ed.). Badan Penerbit Universitas Diponegoro.
Jannah, F., Anissa, A. I. N. A., Maulida, W., & Novita, N. (2022). The Use of Big Data Analytics in Detecting Academic Fraud. Asia Pacific Fraud Journal, 7(2), 173.
Ma’rifah, N., & Setiawan, A. (2022). Pengaruh Audit Forensik, Profesionalisme Auditor, Dan Komitmen Organisasi Terhadap Pendeteksian Fraud. Veteran Economics, Management, & Accounting Review, 1(1), 1–18.
Safitri, A. Z., Andriani, W., & Herman, L. A. (2023). Financial Statement Integrity : What Are Things That Influence It? Jurnal Ilmiah Raflesia Akuntansi, 9(1), 22–31. https://doi.org/10.53494/jira.v9i1.198
Syahputra, B. E., & Afnan, A. (2020). Pendeteksian Fraud: Peran Big Data dan Audit Forensik. Jurnal ASET (Akuntansi Riset), 12(2), 301–316.
Tunggal, N. A., & Elliza. (2020). “Pensi Bintey”: Pengaruh Implementasi Big Data Analytics Terhadap Terjadinya Audit Delay. Jurnal Riset Akuntansi Dan Keuangan, 16(2), 109–125.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381.
Vukadinovic, P., Knezevic, G., & Mizdrakovic, V. (2015). The Characteristics Of Forensic Audit And Differences In Relation To External Audit.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 74(12), 38–42.
