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All Journal Indonesian Journal of Islamic Economics and Finance
Jasmin Jasmin
Universitas Halu Oleo
Economics, Econometrics & Finance Social Sciences

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The Effect of Human Resource Competence and Internal Control System on Fraud Prevention with Information Technology as a Moderating Variable at Bahteramas Regional General Hospital, Kendari City Jasmin Jasmin; Andi Basru Wawo; Husin Husin
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10384

Abstract

This study aims to analyze the effect of human resource (HR) competence, the internal control system, and information technology on fraud prevention, and to analyze the role of information technology in moderating the effect of HR competence and the internal control system on fraud prevention at Bahteramas Regional General Hospital (RSUD Bahteramas), Kendari City. The study uses a quantitative approach with a sample of 296 respondents drawn from the hospital's staff. Stewardship Theory is used as the theoretical basis. Data were analyzed using Partial Least Squares (PLS) to test the measurement model and the structural model. The results show that (1) HR competence has a positive and significant effect on fraud prevention; (2) the internal control system has a positive and significant effect on fraud prevention; (3) information technology has a positive and significant effect on fraud prevention; (4) information technology positively and significantly moderates the effect of HR competence on fraud prevention; and (5) information technology does not moderate the effect of the internal control system on fraud prevention. The R-square value of 0.852 indicates that about 85.2% of the variation in fraud prevention is explained by the variables in the research model.
Co-Authors Andi Basru Wawo Husin Husin