PENGARUH BIG DATA ANALYTICS, KOMPETENSI AUDITOR, PENGALAMAN AUDITOR, DAN AUDIT FORENSIK TERHADAP DETEKSI FRAUD (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA)

Widad Putri, Hana
Yusdianto, Yusdianto
Fernando Firdaus, Venus
Rinaldi, Rinaldi
Agustina, Anik

IKRA-ITH EKONOMIKA
Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh big data analytics, kompetensi auditor, pengalaman auditor, dan audit forensik terhadap deteksi fraud. Menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal, data diperoleh melalui kuesioner dari 100 auditor eksternal pada 19 Kantor Akuntan Publik (KAP) di Jakarta. Teknik sampling yang digunakan adalah non-probability sampling dengan pendekatan sampling jenuh. Analisis data dilakukan dengan metode PLS-SEM menggunakan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa Big Data Analytics berpengaruh positif dan signifikan terhadap deteksi fraud dengan nilai t-statistic sebesar 2,299, p-value 0,011, dan original sample 0,147. Kompetensi auditor juga berpengaruh positif dan signifikan terhadap deteksi fraud dengan nilai t-statistic sebesar 3,140, pvalue 0,001, dan original sample 0,307. Sementara itu, pengalaman auditor tidak berpengaruh terhadap deteksi fraud dengan nilai t-statistic sebesar 1,371, p-value 0,085, dan original sample 0,235. Audit forensik menunjukkan pengaruh positif dan signifikan terhadap deteksi fraud dengan nilai t-statistic sebesar 2,475, p-value 0,007, dan original sample 0,340.ABSTRACTThis study aims to analyze the influence of Big Data Analytics, auditor competence, auditor experience, and forensic audit on fraud detection. Using a quantitative approach with a causal associative research type, data was obtained through questionnaires from 100 external auditorsat 19 Public Accounting Firms (KAP) in Jakarta. The sampling technique used was nonprobability sampling with a saturated sampling approach. Data analysis was conducted using the PLS-SEM method with SmartPLS 3.0. The results of the study indicate that Big Data Analytics has a positive and significant effect on fraud detectionwith a t-statistic value of 2.299, p-value of 0.011, and original sample of 0.147. Auditor competence also has a positive and significant effect on fraud detection with a t-statistic value of 3.140, p-value of 0.001, and original sample of 0.307. Meanwhile, auditor experience does not affect fraud detection, with a t-statistic value of 1.371, a p-value of 0.085, and an original sample of 0.235. Forensic audit shows a positive and significant effect on fraud detection,witha t-statistic value of 2.475, a p-value of 0.007, and an originalsample of 0.340.