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The Influence of Big Data Analytics, Forensic Accounting Skills, and Professional Skepticism on Fraud Detection: Evidence from the Audit Board of Indonesia Representative Office of Bengkulu Province

  • 1*,2,3 University of Bengkulu

* Corresponding Author: Dea Putri Wijaya

Open Access
DOI
https://doi.org/10.59431/ijer.v6i3.943
Published
Pages
1616–1624

Issue

Vol. 6 No. 3 (2026)

Indonesian Journal Economic Review (IJER)
September

Abstract

Fraud detection remains a significant challenge in the public sector, particularly as financial transactions become increasingly complex, necessitating the integration of technology and auditor competencies. Although the Audit Board of the Republic of Indonesia (BPK RI) has implemented Big Data Analytics, effective fraud detection still requires adequate investigative skills and professional judgment. This study aims to examine the influence of Big Data Analytics, Forensic Accounting Skills, and Professional Skepticism on Fraud Detection among auditors at the BPK RI Representative Office of Bengkulu Province. A quantitative approach was employed, utilizing questionnaire data from 45 auditors. The data were analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that Big Data Analytics has a positive and significant effect on Fraud Detection (β = 0.253; p = 0.023), as do Forensic Accounting Skills (β = 0.358; p = 0.016) and Professional Skepticism (β = 0.357; p = 0.010). Simultaneously, the three independent variables significantly influence Fraud Detection (F = 49.589; p < 0.001), with an adjusted R² of 0.768. Professional Skepticism demonstrates the highest t-statistic among the three variables, indicating its relatively strong contribution to fraud detection in this study. These findings suggest that effective fraud detection in the public sector requires the integration of data analytics technology, forensic accounting competencies, and professional skepticism. Therefore, audit institutions should strengthen the utilization of analytical technology while continuously developing auditors' investigative skills and professional judgment.

Keywords

Big Data Analytics Forensic Accounting Skills Professional Skepticism Fraud Detection

How to Cite

Wijaya, D. P., Sriwidharmanely, S., & Fitranita, V. (2026). The Influence of Big Data Analytics, Forensic Accounting Skills, and Professional Skepticism on Fraud Detection: Evidence from the Audit Board of Indonesia Representative Office of Bengkulu Province. Indonesian Journal Economic Review (IJER), 6(3), 1616–1624. https://doi.org/10.59431/ijer.v6i3.943

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Author Biographies

  • Dea Putri Wijaya, University of Bengkulu

    Master of Accounting Study Program, Faculty of Economics and Business, Univeristas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

  • Sriwidharmanely Sriwidharmanely, University of Bengkulu

    Master of Accounting Study Program, Faculty of Economics and Business, Univeristas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

  • Vika Fitranita, University of Bengkulu

    Master of Accounting Study Program, Faculty of Economics and Business, Univeristas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

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