AUDIT FORENSIK BERBASIS DATA ANALYTICS: INOVASI DALAM MENGIDENTIFIKASI KECURANGAN DI ERA DIGITAL

Sitti Jam’iah; A. indrianti ismunandar; Syamsuddin Syamsuddin; Amiruddin Amiruddin

Authors

Sitti Jam’iah Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
A. indrianti ismunandar Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
Syamsuddin Syamsuddin Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
Amiruddin Amiruddin Fakultas Ekonomi dan Bisnis Universitas Hasanuddin

Keywords:

Audit Forensik, Data Analytics, Deteksi Kecurangan, Inovasi Digital

Abstract

Audit forensik berbasis data analytics (AFDA) telah menjadi inovasi penting dalam mendeteksi dan mencegah kecurangan di era digital. Dalam konteks meningkatnya volume data dan kompleksitas modus operandi fraud, AFDA menawarkan kemampuan untuk menganalisis data dalam jumlah besar secara efisien dan efektif. Studi ini bertujuan untuk mengkaji perkembangan terkini penerapan AFDA dalam audit forensik melalui pendekatan systematic literature review (SLR) menggunakan metode PRISMA. Hasil penelitian menunjukkan bahwa penggunaan data analytics meningkatkan akurasi dan kecepatan dalam mendeteksi anomali keuangan, namun menghadapi tantangan seperti kurangnya kompetensi auditor dalam teknologi dan keterbatasan integrasi sistem. Studi ini merekomendasikan peningkatan pelatihan teknologi bagi auditor dan penyusunan kebijakan pendukung untuk mempercepat adopsi AFDA di Indonesia. Artikel ini memberikan wawasan strategis bagi akademisi, praktisi, dan pembuat kebijakan dalam mengoptimalkan audit forensik berbasis data analytics.

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