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The role of data analytics for detecting indications of fraud in the public sector

Author

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  • Novita Novita

    (Accounting Department, Faculty of Economics and Business, Universitas Trilogi, Jl. TMP Kalibata No. 1, Jakarta, Indonesia)

  • Anara Indrany Nanda Ayu Anissa

    (Accounting Department, Faculty of Economics and Business, Universitas Trilogi, Jl. TMP Kalibata No. 1, Jakarta, Indonesia)

Abstract

Technological developments play an important role in the audit process, one of which is the use of data analytics that are useful to assist auditors in analyzing data, collecting audit evidence, predicting risks that occur and will occur, and other things. The use of data analytics is also applied by public sector auditors to maintain accountability and responsibility for state finances. This study aims to examine the effect of using data analytics on indications of fraud for public sector examiners in Indonesia. Testing and data analysis techniques used STATA version 14, which processed answers from 33 auditors from two representative offices of public sector auditors in Java Province and Sumatra Province. The results of the study state that the use of data analytics has a positive and significant effect on indications of fraud for public sector examiners in the examination process. This means that public sector auditors can detect fraud using data analytics. Key Words:Accounting Fraud, Public Sector, Audit Quality

Suggested Citation

  • Novita Novita & Anara Indrany Nanda Ayu Anissa, 2022. "The role of data analytics for detecting indications of fraud in the public sector," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(7), pages 218-225, October.
    • Handle: RePEc:rbs:ijbrss:v:11:y:2022:i:7:p:218-225
    DOI: 10.20525/ijrbs.v11i7.2113
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    References listed on IDEAS

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    1. Lynnette Purda & David Skillicorn, 2015. "Accounting Variables, Deception, and a Bag of Words: Assessing the Tools of Fraud Detection," Contemporary Accounting Research, John Wiley & Sons, vol. 32(3), pages 1193-1223, September.
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