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. Keywords: Audit Process; Public Sector Auditors; Data Analytics; Fraud Detection

This study aims to find out the effect of using big data analytics on the detection of academic fraud so that it can provide improvements and create significant changes, especially in reducing the level of academic fraud among students. The variables used in this research are big data analytics as the independent variable and academic fraud as the dependent variable. This study uses primary data obtained from ques-tionnaires distributed to Trilogy University students. The sample is 258 students from all study programs at Trilogy University class 2017 - 2020. The data processing and analysis method uses Partial Least Square (PLS). The results of this study indicate that the use of big data analytics has a positive and significant effect on the detection of academic fraud. This shows that universities that use big data analytics are able to detect academic fraud committed by students.