Dampak Pemanfaatan Big Data dan Audit Forensik dalam Pendeteksian Fraud

Surono S

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh big data terhadap audit forensik. Selain itu, penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh big data dan audit forensik sebagai variabel intervening/mediasi terhadap pendeteksian fraud. Penelitian ini dilakukan menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner. Adapun responden dari penelitian ini ialah 150 auditor KAP di Jakarta. Pengujian statistik dalam penelitian ini berupa structural equation modelling (SEM) dengan bantuan aplikasi smartPLS. Hasil dari penelitian ini menunjukan bahwa big data terbukti berpengaruh positif terhadap audit forensik. Pada penelitian ini juga dibuktikan bahwa big data dan audit forensik masing-masing berpengaruh positif terhadap pendeteksian fraud. Selain itu, penelitian ini turut membuktikan bahwa audit forensik terbukti memediasi secara parsial hubungan big data terhadap pendeteksian fraud

Keywords

big data; audit forensik, pendeteksian fraud

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References

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DOI: https://doi.org/10.5281/zenodo.8437456

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