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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jemasi Jurnal Ekonomi Manajemen dan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Accounting and Business Journal Jurnal Pengabdian Masyarakat Bangsa Kajian Akuntansi Accounting Analysis Journal
Zuraidah, Ida
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Journal : Accounting Analysis Journal

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Big Data, CAATs, and Auditor Religiosity in Fraud Detection: Task-Specific Knowledge as Moderator Betri; Hafidz, Ridho; Handayani, Maidiana Astuti; Zuraidah, Ida; Djuniar, Lis
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.16718

Abstract

Purpose : With task-specific knowledge taken into account as a moderating factor, this study attempts to investigate the impact of big data, computer-asisted audit techniques (CAATs), and auditor religiosity on fraud detection. The growing need for insight into the behavioral and technological components that support efficient fraud detection in audit procedures served as the basis for the study. Method : Using an associative quantitative approach, the study was carried out at the State Development Audit Agency’s Representative Offices in Sumatra. A straightforward random sample method was used to gather data, and 220 questionnaires were filled out. Structural Equation Modeling (SEM) was used in the investigation to determine the correlations between the variables. Findings : According to the t-test results, auditor religiosity significantly improves fraud detection. Big data and CAATs, however, did not demonstrate a statistically significant impact. Moreover, task-specific information serves as a predictive modifiers rather than a moderating variable as first proposed. With a termination value of 0.974, the model had a very small effect size. Novelty : The study is innovative since it examines behavioral, technical, and cognitive aspects of the auditing profession in a comprehensive manner. Additionally, it offers fresh perspective by reframing task-specific knowledge as a predicting component rather than a moderating variable, with important ramifications for enhancing fraud detection techniques.
Co-Authors Agusria, Lesi Amien Dwi Putra, M. Betri Betri, Betri Citra Dewi Dewi Puspa Sari, Dewi Puspa Djuniar, Lis Fauziah, Alfina Damayanti Fitantina, Fitantina Hafidz, Ridho Handayani, Maidiana Astuti Junaidi Junaidi Juniar, Lis Kholilah Kusuma, Gumulya Sonny Marcel Ladewi, Yuhanis Lutviyah, Lana Mardiana Puspasari Masdaini, Efrina MUHAMMAD FAHMI Muhammad Fahmi Nurhasanah, Salsabila Putri, Nensi Anisa Qintara, Muhammad Rifat Sabrina, Nina Sari, Widia Eka Welly, Welly Yuhanis Ladewi