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All Journal Journal of Accounting and Digital Finance Economics and Business Journal
Nur Afiah
Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar
Economics, Econometrics & Finance Social Sciences

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Pengaruh penerapan big data analytics dalam pendeteksian fraud pada bidang audit di Indonesia Amirah Khairiyah Makmur; Nuraisyiah Nuraisyiah; Nur Afiah
Journal of Accounting and Digital Finance Vol. 6 No. 1 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i1.2668

Abstract

This study analyzes the influence of Big Data analytics (BDA) on auditors' ability to detect fraud across various auditing contexts in Indonesia. The research uses a descriptive qualitative approach through a literature review of 15 relevant empirical studies, covering both the public and private sectors and diverse practices in internal, external, and forensic auditing. The findings indicate that most studies conclude that BDA contributes positively to fraud detection effectiveness by enabling auditors to process large volumes of data, identify anomalies, enhance audit efficiency, and support forensic audit procedures. However, several studies also show that BDA's impact is not always direct and may be mediated by factors such as audit quality, auditor experience, and the readiness of technological infrastructure. These insights highlight the importance of integrating technology, auditor competencies, and organizational governance to strengthen internal control systems and improve the integrity of financial reporting. This study offers both theoretical and practical contributions for auditors, management, and government institutions in optimizing the use of BDA to improve audit effectiveness and fraud detection in Indonesia.
The Influence of Profesionalism, Independence, and Work Motivation on the Audit Quality of the South Sulawesi Provincial Inspectorate Yulista; M. Ridwan Tikollah; Nur Afiah
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.539

Abstract

This study aims to analyze the effects of professionalism, independence, and work motivation on audit quality at the South Sulawesi Provincial Inspectorate, both simultaneously and partially, and to identify the most dominant factor influencing audit quality. The study employed a quantitative approach using a survey method. The research population consisted of all auditors at the South Sulawesi Provincial Inspectorate. A saturated sampling technique was applied, resulting in 53 respondents whose questionnaires were successfully collected and met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that professionalism, independence, and work motivation simultaneously have a positive and significant effect on audit quality. This finding is supported by an F-value of 25.053 with a significance level of 0.001 and an adjusted R-squared value of 0.581, indicating that the three variables explain 58.1% of the variation in audit quality. Partially, professionalism has a positive and significant effect on audit quality, as indicated by a t-value of 2.983 and a significance level of 0.004. Work motivation also has a positive and significant effect on audit quality, with a t-value of 2.910 and a significance level of 0.005. In contrast, independence does not have a significant effect on audit quality, as reflected by a t-value of 1.184 and a significance level of 0.242. Among the examined variables, professionalism has the strongest influence on audit quality, followed by work motivation and independence. These findings suggest that strengthening auditors’ professionalism and work motivation is essential for improving audit quality within the South Sulawesi Provincial Inspectorate.
Co-Authors Amirah Khairiyah Makmur M. Ridwan Tikollah Nuraisyiah Nuraisyiah Yulista