The Role of Internal Control Systems in Moderating the Effect of Audit Digitalization and Auditor Human Resource Quality on Fraud Intensity (A Study on Auditors of the Micro Capital Service Unit (ULaMM) of PT. Permodalan Nasional Madani)

Betsy Aprianty Jonas

doi:10.55927/ijis.v5i5.35

Authors

Betsy Aprianty Jonas Perbanas Institute

DOI:

https://doi.org/10.55927/ijis.v5i5.35

Keywords:

Audit Digitalization, Auditor Human Resource Quality, Internal Control System, Fraud Intensity

Abstract

The research aims to analyze the effect of audit digitalization and auditor human resource quality on the effectiveness of the Internal Control System (SPI), as well as to examine the role of SPI in moderating the impact of audit digitalization and auditor human resource quality on fraud intensity. The study uses a causal quantitative approach on 70 internal auditors of ULaMM PT PNM. Data were analyzed using SPSS 30 through multiple linear regression and Moderated Regression Analysis. The results show that audit digitalization and auditor human resource quality have a significant positive effect on SPI effectiveness. SPI has been proven to be a pure moderation that strengthens the relationship between audit digitalization and auditor human resource quality toward reducing fraud intensity. Conclusion: the synergy of audit digitalization, auditor competence, and SPI is effectively key to strengthening governance and fraud risk control

References

Arwani, A., Ramadhan, M. N., & Restiara, V. (2020). Kepemilikan manajerial dalam agency theory.

Budiantoro, H., Nurrahmah, M., & Lapae, K. (2022). Pengaruh Beban Kerja, Skeptisme Profesional, dan Pengalaman Auditor dalam Mendeteksi Kecurangan dengan Pelatihan Audit Kecurangan sebagai Variabel Moderasi. Journal of Business and Economics Research (JBE), 3(3), 342–349.

Choirunnisa, R., & Rufaedah, Y. (2022). Pengaruh kompetensi auditor dan pemanfaatan teknologi informasi terhadap pendeteksian fraud. Jurnal Akuntansi Trisakti, 9(1), 119–128.

D’Aquila, J. (2013). COSO’s Internal Control--Integrated Framework. CPA Journal, 83(10).

Gaffar, M. S., Gaffar, M. I., & SE, M. A. (2024). Transparansi Keuangan dan Peran Audit: Menghadapi Tantangan Era Digital. Takaza Innovatix Labs.

Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. In Corporate governance (pp. 77–132). Gower.

Moeller, R. R. (2007). COSO enterprise risk management: understanding the new integrated ERM framework. John Wiley & Sons.

Nadhifah, M. S., Mahmudah, A., & Dilasari, A. P. (2024). Pengendalian Internal , Kompetensi SDM , dan Kualitas Laporan Keuangan : Peran Moderasi Audit Internal. 41(1).

Nisaa, R. K., Bahrim, S. M. S., & Kustiwi, I. A. (2024). Teknologi Digital dan Transformasi Internal Audit Terhadap Perlakuan Laporan Keuangan: Studi Literatur. Jurnal Mutiara Ilmu Akuntansi, 2(2), 263–277.

OJK. (2023). LAPORAN SURVEILLANCE PERBANKAN INDONESIA TW I 2023.

OJK. (2024). LAPORAN SURVEILLANCE PERBANKAN INDONESIA TW III 2024.

Pagalung, G., Said, D., & Pontoh, G. T. (2025). Deteksi Fraud: Teknologi Big Data & Whistleblowing System. Deepublish.

Prastiawan, D. I., Aisjah, S., & Rofiaty, R. (2021). The effect of perceived usefulness, perceived ease of use, and social influence on the use of mobile banking through the mediation of attitude toward use. APMBA (Asia Pacific Management and Business Application), 9(3), 243–260.

Priardhina, I. D. N., & Sari, R. P. (2022). KESIAPAN KOMPETENSI AUDITOR DALAM MENJAWAB TANTANGAN KUALITAS AUDIT DI ERA DIGITAL: PERAN MODERASI TEKNOLOGI CYBERSECURITY: AUDITOR COMPETENCY READINESS IN ADDRESSING AUDIT QUALITY CHALLENGES IN THE DIGITAL ERA: THE MODERATING ROLE OF CYBERSECURITY TECHNO. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 6(2), 900–914.

Saputra, V., Eliza, A., & Sari, Y. M. (2021). Pengaruh Komitmen Profesional, Tingkat Keseriusan Kecurangan Dan Intensitas Moral Terhadap Intensi Untuk Melakukan Tindakan Whistleblowing. Al-Mal: Jurnal Akuntansi Dan Keuangan Islam, 2(2), 161–184.

Satria, M. (2022). Peran Teori Agensi dalam Issue Bidang Akuntansi. Land Journal, 3(2), 125–138.

Siahaan, M., & Haryono, U. (n.d.). FRAUD THEOREM’S. PT. Literasi Nusantara Abadi Grup.

Umar, H., Safaria, S., Mudiar, W., & Purba, R. B. (2022). Detecting Corruption using HU-Model and its Impact on Corruption Prevention. Calitatea, 23(190), 201–210.

Winarto, T. (2021). Kesiapan Auditor Internal Dalam Menghadapi Era Digital:(Studi Kasus BUMN X). Jurnalku, 1(4), 287–293.

Wulandari, S., Anwar, W. V. R., & Herawati, S. (2025). Analisis Peran Audit Internal, Kompetensi Dan Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud). YUME: Journal of Management, 8(2), 11–19.