PENGARUH BIG DATA ANALYTICS, DATA GOVERNANCE, DAN ANALYTICAL CAPABILITY TERHADAP KUALITAS INFORMASI AKUNTANSI SERTA DAMPAKNYA TERHADAP DETEKSI FRAUD PADA BANK X DI INDONESIA - Murdan Sianturi (Pusat Pengembangan Pendidikan dan Penelitian Indonesia, 2026)
Digital transformation in the banking sector demands optimization of data management to mitigate fraud risks, but its success is highly dependent on the integration of technology, governance, and human resource capabilities. This study aims to analyze the influence of Big Data Analytics, Data Governance, and Analytical Capability on Accounting Information Quality and its impact on Fraud Detection at Bank X. Using an explanatory quantitative approach, data were collected through questionnaires to employees of related units and analyzed using the SEM-PLS method. The test results show that Big Data Analytics (path coefficient 0.45), Data Governance (0.42), and Analytical Capability (0.40) have a positive and significant effect on Accounting Information Quality, with a determination value (R-Square) of 0.65. Furthermore, Accounting Information Quality is proven to have a significant impact on Fraud Detection (coefficient 0.50) and mediates the relationship between variables with a model influence contribution of 60%. It is concluded that improving the quality of accounting information through the synergy of sophisticated data analytics, disciplined governance, and HR analytical competency is the main foundation in strengthening the effectiveness of the banking fraud detection system. ABSTRAK Transformasi digital di sektor perbankan menuntut optimalisasi pengelolaan data untuk memitigasi risiko kecurangan, namun keberhasilannya sangat bergantung pada integrasi teknologi, tata kelola, dan kapabilitas sumber daya manusia. Penelitian ini bertujuan menganalisis pengaruh Big Data Analytics, Data Governance, dan Analytical Capability terhadap Kualitas Informasi Akuntansi serta dampaknya pada Deteksi Fraud di Bank X. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpulkan melalui kuesioner kepada karyawan unit terkait dan dianalisis menggunakan metode SEM-PLS. Hasil pengujian menunjukkan bahwa Big Data Analytics (koefisien jalur 0,45), Data Governance (0,42), dan Analytical Capability (0,40) berpengaruh positif dan signifikan terhadap Kualitas Informasi Akuntansi, dengan nilai determinasi (R-Square) sebesar 0,65. Lebih lanjut, Kualitas Informasi Akuntansi terbukti berdampak signifikan terhadap Deteksi Fraud (koefisien 0,50) serta memediasi hubungan antarvariabel dengan kontribusi pengaruh model sebesar 60%. Disimpulkan bahwa peningkatan kualitas informasi akuntansi melalui sinergi analitik data yang canggih, tata kelola yang disiplin, dan kompetensi analitik SDM merupakan fondasi utama dalam memperkuat efektivitas sistem deteksi fraud perbankan.