Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Bisnis
Irawati, Anggit Esti
Universitas Teknologi Yogyakarta
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pendeteksian Suap di Lembaga Sektor Publik Indonesia: Peran Audit Investigasi dan Big Data Syahputra, Briyan Efflin; Irawati, Anggit Esti
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1599

Abstract

Bribery continues to be a persistent issue in the Indonesian administration. Thus, research to determine the best techniques for bribery detection is still desperately needed. The purpose of this study was to examine how big data and investigative audits affect bribery detection, and the effect of big data on investigative audits. This study used a quantitative approach. A questionnaire was utilized as the data gathering tool in the survey method. The questionnaire was filled up by 199 auditors of BPK and BPKP RI. Assisted by the SmartPLS application, structural equation modelling (SEM) was the statistical test employed in this study. The results of this study indicate that both investigative audits and big data have been shown to have a positive effect on bribery detection. Furthermore, big data has also been shown to have a positive effect on investigative audits.
Co-Authors Briyan Efflin Syahputra