Pengaruh Big Data Analytics (BDA) dan Time Pressure terhadap Efektivitas Deteksi Fraud dengan Peran Moderasi Computer Assisted Audit Techniques (CAATs) pada Kantor Akuntan Publik di Jakarta

Michael Fedrix Ericho, Susanto Salim

Abstract


This study aims to analyze the influence of big data analytics and time pressure on the effectiveness of fraud detection and the moderating role of CAATs in Public Accounting Firms in Jakarta. An explanatory quantitative approach using PLS-SEM, data were obtained through a survey of external auditors experienced in computer-based audit technology. The results show that big data analytics significantly increases the effectiveness of fraud detection, however, time pressure significantly decreases the effectiveness of fraud detection. CAATs can act as a moderating influence between big data analytics and the effectiveness of fraud detection significantly. However, CAATs do not moderate the influence between time pressure and the effectiveness of fraud detection. These findings emphasize the importance of technology adoption in improving audit quality

Keywords


Effectiveness of Fraud Detection, Big Data Analytics (BDA), Time Pressure, and Computer Assisted Audit Techniques (CAATs)

Full Text:

PDF

References


ACFE. 2024. Occupational Fraud 2024: A Report to the Nations. Association of Certified Fraud Examiners.

ACFE, 2025. Key Findings: Survey Fraud Indonesia 2025. Association of Certified Fraud Examiners

Ahmad, H., Hajering, Muslim, Pratiwi, A., 2020. Pengaruh Tekanan Anggaran Waktu dan Fee Audit terhadap Kualitas Audit Dimoderasi Kecerdasan Emosional. Widya Akuntansi dan Keuangan Universitas Hindu Indonesia. 2(2), 87-101

Ahmad, W. N. W., Zakaria, M., 2023. Understanding the Transformative Potential of Computer-Assisted Audit Tools and Techniques (CAATTs) in the Accounting Profession. Proceedings of 6th International Conference of Economic, Business and Government Challenges, 6(1), 16-20

Akuba, I. A., Amiruddinn. 2025. Audit Quality and Technology Factors in Auditing in the Digital Age: Faktor Kualitas Audit dan Teknologi dalam Audit di Era Digital. Indonesian Journal of Innovation Studies, 26(3), 1-15

Arianto, B., Handayani, B., 2025. Integrasi Big Data dalam Audit Forensik Sebagai Strategi Deteksi dan Investigasi Fraud Keuangan Daerah. Jurnal Riset Akuntansi Soedirman (JRAS), 4(1), 268–280.

Aswanda, N., Putri, A. M., Putri, A. A., 2023. Pengaruh Skeptisme Profesional, Independensi, Tekanan Waktu dan Gender Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Fraud). Akuntansi 45, 4(2), 396–410.

Auromiqo, C., Indarto, I., Santoso, D., 2019. Peran teamwork dan time pressure terhadap kinerja dengan affective commitment sebagai variabel intervening. Jurnal Riset Ekonomi Dan Bisnis, 12(3), 191–205.

Awang, N., Hussin, N. S., Razali, F. A., Lyana, S., Talib, A., 2020. Fraud Triangle Theory: Calling for New Factors. Board, 7, 54–64.

Betri, B., Hafidz, R., Kusuma, G. S. M., Putra, M. A. D., 2025. Computer Assisted Audit Techniques as Moderating Variable on Factors Affecting Fraud Detection. Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024), 325

Blessing, C. U., Daniel, S. O., 2025, Treasury Single Account and Fraud Prevention in Federal Inland Revenue Service. FIJBAS: FULafia International Journal of Business and Allied Studies, 2(1), 218–233

Cressey, D. R. 1953. Other People’s Money. Patterson Smith.

Dewi, N. L. P. P., Wasita, P. A. A., Suryantari, E. P., 2023. Pengaruh Pengalaman Kerja, Beban Kerja Dan Tekanan Waktu Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Fraud) Pada KAP Di Provinsi Bali. Journal Research of Accounting, 4(2), 146–155.

Endiana, I. D. M., Suryandari, N. N. A., 2021. Opini Going Concern: Ditinjau Dari Agensi Teori Dan Pemicunya. EKUITAS (Jurnal Ekonomi dan Keuangan), 5(2), 224–243.

Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., 2022. A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). SAGE Publications, Inc.

Halimatusyadiah, Ilyas, F., Oktora, B. E., 2022. Pengaruh Skeptisme Profesional, Time Pressure, Locus of Control, Kecerdasan Emosional, dan Pengalaman Terhadap Kemampuan Auditor Mendeteksi Kecurangan. Indonesian Journal of Accounting and Business, 3(2), 100–115.

Handoko, B. L., Rosita, A., Warganegara, D. L., 2020. Forensic and Anomaly Detection Using Generalized Audit Software. ICEBI '20: Proceedings of the 2020 4th International Conference on E-Business and Internet, 47-51

Irianto, G., Novianti, N., 2019. Dealing With Fraud. Universitas Brawijaya Press.

Izzah, M. H., Laily, N., 2020. Premature Sign-Off of Audit Procedure. Jabe (Journal of Accounting and Business Education), 4(2), 69–78.

Kurniawan, C., 2019. A Survey on Big Data Analytics Model. ITEJ (Information Technology Engineering Journals), 4(1), 1–13.

Manuaba, I. B. K., Mukminna, H., Judijanto, L., Fanani, M. Z., Supartha, I. K. D. G., Junaidi, S., Pasinggi, E. S., Suryadi, D., Purba, D. N., Nampira, A. Z., Indriani, D., Sa’dianoor, 2025. Big Data: Teori dan Penerapan Teknologi Big Data dalam Berbagai Bidang. PT. Sonpedia Publishing Indonesia.

Masnur, R. M., Junaid, A., Subhan, Muslim, 2023. Pengaruh Beban Kerja, Task Specific Knowladge dan Tekanan Waktu Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. Center of Economic Students Journal, 6(1), 31–43.

Merdekawati, E., Saleh, R., Pratiwi, R., 2025. Implementation Of Computer-based Audit Techniques as Auditor Support in Detecting Financial Report Fraud. Kontigensi: Jurnal Ilmiah Manajemen, 13(1), 346–355.

Merriam-Webster's, 1996, Dictionary of Law, Springfield: Merriam-Webster

Natali, E., Rely, G., Sari, P. N., 2025. Pengaruh e-Audit, Teknologi Audit Berbasis AI, dan Big Data Analytics Terhadap Deteksi Fraud. Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan (JAKPT), 2(3), 772–782.

Nirwani, 2024. Pengaruh Skeptisisme Profesional dan Time Pressure terhadap Kemampuan Auditor dalam Mendeteksi Fraud dengan Leadership Style sebagai Variabel Moderasi. Tesis, Universitas Hasanuddin.

Prasetyo, D. E., Wulandari, G. A. A., Meini, Z., Fauziah, 2023. Identifikasi Fraud Dalam Pemeriksaan Internal melalui Data Analytics. Equity, 26(1). 78-98

Putra, N. S., Ritchi, H., Alfian, A., 2023. Hubungan Big Data Analytics Terhadap Kualitas Audit: Penerapan Pada Instansi Pemerintah. Jurnal Riset Akuntansi dan Keuangan, 11(1), 57–72.

Said, H. S., Khotimah, C., Ardiansyah, D., Khadrinur, H., Putri, M. I., 2022. Teori Agensi: Teori Agensi dalam Perspektif Akuntansi Syariah. 5(5), 2434–2439.

Santoso, R. A., Pawitri, W., Mennita, R., Meliawati, R., Puspasari, M., Subagdja, A., Suryani, I., Hakim, C. L., Rustandi, N., Huda, M. N., 2024. Fraud: Definisi, Strategi, dan Tren Masa Depan. Azzia Karya Bersama.

Septari, A., Hizazi, A., Wahyudi, I., Yuliusman, 2025. Factors Influencing Usage of Computer-Assisted Audit Techniques by External Auditor: A UTAUT Approach, JAKU: Jurnal Akuntansi & Keuangan Unja, 10(2), 233–243.

Sianturi, G. P., Anwar, C., Amrizal, 2025. Factors Affecting Internal Audit Effectiveness with Application of Computer-Assisted Audit Techniques as a Moderating Variable. JAE: Jurnal Akuntansi dan Ekonomi, 10(1), 1–19.

Simbolon, A. Y., Kuntadi, C., Pramukty, R., 2023. Pengaruh Materialitas, Time Pressure, dan Risiko Audit terhadap Penghentian Prematur atas Prosedur Audit. Jurnal Economina, 2(7), 1730–1743.

Wells, J. T., 2017. Corporate Fraud Handbook: Prevention and Detection. John Wiley & Sons Inc.




DOI: http://dx.doi.org/10.33087/ekonomis.v10i1.2774

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Ekonomis: Journal of Economics and Business Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: ekonomis.unbari@gmail.com, Phone: 0741-670700

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.