mist be a bad engine looking at your record
Cheating accusations

"What is the proper approach when an opponent accuses me of cheating by using engine / database etc ?"
Either do nothing or report them by sending in a support ticket (although without a screenshot or something else of the like the staff probably won't do anything). It's your choice.
"How do I prove I am NOT cheating?"
You don't have to.
"how do they arrive at the conclusion that I AM cheating ?"
Assuming that there's no such thing as mind reading, only the people who made the accusations themselves know the answer to that question.

No man can prove he's not a devil.
Usually just people letting off steam from their embarrassment. The site rigorously tests for cheating, so if you weren't you have nothing to worry about. Accusations alone can't get you banned.

No, you can't, but don't worry too much about it.
I mean, you don't need an engine to beat me or anyone about our level.

In correspondence ("online" at this site), database use is not only not cheating, it is a central element in the appeal of the game and part of a long tradition.
When I get "accused" of using a database in my correspondence games, I direct the accuser to my blog where I have posted several articles on the subject:
http://chessskill.blogspot.com/2011/10/reading-annotations.html
http://chessskill.blogspot.com/2009/01/playing-with-databases.html
http://chessskill.blogspot.com/2013/07/busting-benoni.html
http://chessskill.blogspot.com/2011/03/databases-and-their-discontents_28.html
If you beat me--ever--in live, I will accuse you of cheating. But my dogs are the only ones who will hear the accusation. It causes them to go outside and bark at birds.
What is the proper approach when an opponent accuses me of cheating by using engine / database etc ? I have never used any of these items but a few players seem to accuse me of this. How do I prove I am NOT cheating and how do they arrive at the conclusion that I AM cheating ?