The Effect of Computerized Accounting Information Systems, Big Data Anaylsis, and Internal Audit in Accounting Fraud Detection.

Accounting fraud is a very important issue of particular concern to the government and society because it results in substantial losses for the state. Therefore, finding an effective method for detecting accounting fraud is important to minimize fraud cases. This research was conducted to analyze the influence of computerized accounting information systems, big data analysis, and internal audits in detecting accounting fraud. This research uses quantitative methods. The data collection technique used in this study was carried out by distributing questionnaires and obtaining 47 respondents, and we can use the survey results for the research. Data processing techniques were carried out using the SPSS version 29 program, and the analytical methods used in this study were descriptive analysis and Multiple Linear Regression. The results of the study show that the accounting information system has no significant effect in detecting accounting fraud, big data analysis has a significant influence in detecting accounting fraud, and internal audit has a significant influence in accounting fraud detection.