Influence of big data competencies and self-efficacy on detection of financial statement fraud on internal auditors in Indonesia / Novy Silvia Dewi ... [et al.]

Novy Silvia Dewi and Sharifah Nazatul Faiza and Said, Jamaliah and Julian, Lufti Julian (2025) Influence of big data competencies and self-efficacy on detection of financial statement fraud on internal auditors in Indonesia / Novy Silvia Dewi ... [et al.]. Management & Accounting Review (MAR), 24 (1): 13. pp. 353-381. ISSN 2550-1895

Official URL: https://mar.uitm.edu.my/

Abstract

Detection of financial statement fraud is important in maintaining the integrity and reliability of a company’s financial information. Internal auditors have the responsibility to detect fraud in the company’s financial statements. This study aimed to test whether the existence of big data competencies can help internal auditors in the detection of financial statement fraud. This study also examined whether psychological factors such as self-efficacy can affect internal auditors in the detection of financial statement fraud. The research method used was the quantitative method. The research focused on internal auditors who employed in Indonesian companies. Data collection used questionnaire with 230 samples and analyzed using regression analysis using SmartPLS software. The results showed that big data competencies had a positive and significant effect on self-efficacy. The ability to analyze big data competencies is crucial role in detecting financial statement fraud, and individuals’ confidence in their skills also had a positive impact on fraud detection. Additionally, selfefficacy served as a significant mediator between big data competencies and the detection of financial statement fraud. This research has significant implications for practitioners and organizations in Indonesia in the context of developing strategies to improve the ability of internal auditors to detect fraudulent financial reports.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Novy Silvia Dewi
novy.silviadewi@upj.ac.id
Sharifah Nazatul Faiza
UNSPECIFIED
Said, Jamaliah
jamaliah533@uitm.edu.my
Julian, Lufti Julian
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors
H Social Sciences > HV Social pathology. Social and public welfare. Criminology > Commercial crimes. Financial crimes. White collar crimes
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: Listed > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 24
Number: 1
Page Range: pp. 353-381
Keywords: Big Data Competencies, Self-Efficacy, Detection of Financial Statement Fraud, Internal Auditor
Date: April 2025
URI: https://ir.uitm.edu.my/id/eprint/113592
Edit Item
Edit Item

Download

[thumbnail of 113592.pdf] Text
113592.pdf

Download (663kB)

ID Number

113592

Indexing

Statistic

Statistic details