Pengaruh penerapan big data analytics dalam pendeteksian fraud pada bidang audit di Indonesia
DOI:
https://doi.org/10.53088/jadfi.v6i1.2668Keywords:
Big Data Analytics, Fraud Detection, Fraud, AuditAbstract
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.
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