Pendeteksian Fraud: Peran Big Data dan Audit Forensik
The increasing number of fraud cases in Indonesia resulted in significant losses incurred by this country. Therefore, finding an effective method to detect fraud is the focus of many parties, especially the government. This research investigates the influence of big data on forensic audit. A part fr...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
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Program Studi Akuntansi
2020-12-01
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| Series: | Jurnal ASET (Akuntansi Riset) |
| Subjects: | |
| Online Access: | https://ejournal.upi.edu/index.php/aset/article/view/28939 |
| _version_ | 1818933346636398592 |
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| author | Briyan Efflin Syahputra Akhmad Afnan |
| author_facet | Briyan Efflin Syahputra Akhmad Afnan |
| author_sort | Briyan Efflin Syahputra |
| collection | DOAJ |
| description | The increasing number of fraud cases in Indonesia resulted in significant losses incurred by this country. Therefore, finding an effective method to detect fraud is the focus of many parties, especially the government. This research investigates the influence of big data on forensic audit. A part from that, the influence of big data and forensic audits as mediating variable on fraud detection is also examined. This research is quantitative research with survey method by distributing questionnaires. The respondents in this research were 221 auditors who worked at Badan Pemeriksa Keuangan (BPK) and Badan Pengawasan Keuangan dan Pembangunan (BPKP) Republic of Indonesia. The statistical test in this research was the structural equation modelling (SEM) of SmartPLS. The result showed that big data had a significant and positive effect on forensic audit. This research also proved that big data and forensic audits have a significant and positive influence on fraud detection. In addition, forensic audits have been proven to partially mediate the relationship between big data and fraud detection. |
| first_indexed | 2024-12-20T04:46:55Z |
| format | Article |
| id | doaj.art-55f7029ed31e4631924bb0fb82ebaf5a |
| institution | Directory Open Access Journal |
| issn | 2086-2563 2541-0342 |
| language | Indonesian |
| last_indexed | 2024-12-20T04:46:55Z |
| publishDate | 2020-12-01 |
| publisher | Program Studi Akuntansi |
| record_format | Article |
| series | Jurnal ASET (Akuntansi Riset) |
| spelling | doaj.art-55f7029ed31e4631924bb0fb82ebaf5a2022-12-21T19:52:57ZindProgram Studi AkuntansiJurnal ASET (Akuntansi Riset)2086-25632541-03422020-12-0112230131610.17509/jaset.v12i2.2893914011Pendeteksian Fraud: Peran Big Data dan Audit ForensikBriyan Efflin Syahputra0Akhmad Afnan1Universitas Teknologi YogyakartaUniversitas Teknologi YogyakartaThe increasing number of fraud cases in Indonesia resulted in significant losses incurred by this country. Therefore, finding an effective method to detect fraud is the focus of many parties, especially the government. This research investigates the influence of big data on forensic audit. A part from that, the influence of big data and forensic audits as mediating variable on fraud detection is also examined. This research is quantitative research with survey method by distributing questionnaires. The respondents in this research were 221 auditors who worked at Badan Pemeriksa Keuangan (BPK) and Badan Pengawasan Keuangan dan Pembangunan (BPKP) Republic of Indonesia. The statistical test in this research was the structural equation modelling (SEM) of SmartPLS. The result showed that big data had a significant and positive effect on forensic audit. This research also proved that big data and forensic audits have a significant and positive influence on fraud detection. In addition, forensic audits have been proven to partially mediate the relationship between big data and fraud detection.https://ejournal.upi.edu/index.php/aset/article/view/28939big dataforensic auditfraud detection |
| spellingShingle | Briyan Efflin Syahputra Akhmad Afnan Pendeteksian Fraud: Peran Big Data dan Audit Forensik Jurnal ASET (Akuntansi Riset) big data forensic audit fraud detection |
| title | Pendeteksian Fraud: Peran Big Data dan Audit Forensik |
| title_full | Pendeteksian Fraud: Peran Big Data dan Audit Forensik |
| title_fullStr | Pendeteksian Fraud: Peran Big Data dan Audit Forensik |
| title_full_unstemmed | Pendeteksian Fraud: Peran Big Data dan Audit Forensik |
| title_short | Pendeteksian Fraud: Peran Big Data dan Audit Forensik |
| title_sort | pendeteksian fraud peran big data dan audit forensik |
| topic | big data forensic audit fraud detection |
| url | https://ejournal.upi.edu/index.php/aset/article/view/28939 |
| work_keys_str_mv | AT briyanefflinsyahputra pendeteksianfraudperanbigdatadanauditforensik AT akhmadafnan pendeteksianfraudperanbigdatadanauditforensik |