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 |
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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 |