The Moderation Effect of Internal Control System on Human Resource Competence and Fraud Prevention Dewi Kusuma Wardani, Uum Helmina Chaerunisak, Helen Rambu Laja Kodi R. Langu, Mochamad Zulfikar Surjo, and Klaudius Getadimanto
Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Indonesia
Abstract
Referring to the government^s efforts to prevent fraud, this research aims to find out whether human resource competence has a positive effect on fraud prevention and whether the internal control system moderates the positive influence of human resource competence on fraud prevention. The analytical methods used are simple regression analysis and Moderated Regression Analysis (MRA) with a sample of 85 State Civil Apparatus in the Yogyakarta City government. Data collection was carried out in March - April 2024. The results of this research show that human resource competency has a positive influence on fraud prevention and the internal control system moderates human resource competency on fraud prevention.
Keywords: internal control system, human resouce competence, fraud prevention
