The Effect of Skepticism, Big Data Analytics to Financial Fraud Detection Moderated by Forensic Accounting

The number of cases of fraud, especially fraud in the preparation and publication of financial statements is increasing. Both in the international world and also in Indonesia. The number of cases that have occurred for several years have only been uncovered, resulting in large losses for users of financial statements and stakeholders. The industrial revolution 4.0 opens up new opportunities, with the existence of big data analytics and forensic audits, which are expected to increase professional skepticism of auditors to be more observant in detecting fraudulent financial reports. Our research is a quantitative study, we tested the hypothesis between the independent variable and the moderating variable on the dependent variable. The independent variables in our research are professional skepticism, and big data analytics, then the moderating variable is forensic accounting, and the dependent variable is financial statement fraud detection. The object of our research is the auditor in a public accounting firm. We used the structural equation modeling partial least square as our data analysis. The results of our study state that professional skepticism, big data analytics have a significant impact on financial statement fraud detection. Forensic accounting moderate both professional skepticism and big data analytics.