ABSTRACT
The many cases of fraud in Indonesia caused losses to the state. It has driven stakeholders, including the Government, to determine effective and efficient methods to detect fraudulent issues. Therefore, this study aimed to examine the influence of auditor experience, Big Data, and forensic auditing as mediating variableson fraud detection. It used a quantitative approach with a survey method by distributing questionnaires through a google form. Respondents comprised 128 internal, external, and government auditors. Furthermore, the data were analyzed using structural equation modeling (SEM) with the help of SmartPLS tools. The results showed that the auditor’s experience, forensic audit, and Big Data positively and significantly affect fraud detection. Auditor experience and Big Data variables positively and significantly affect Forensic Audits. Additionally, a forensic audit mediates the auditor’s experience with fraud detection but does not mediate Big Data against fraud detection.
