<![CDATA[ABSTRACT This study aims to analyze the influence of Good Corporate Governance and Internal Control Systems on Asset Misappropriation, with Internal Audit Quality as a moderating variable at PT. Hamita Utama Karsa. The research method used was a quantitative associative approach with a saturated sample (census) of 34 respondents. Primary data were collected through questionnaires and interviews, then analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that, partially, Good Corporate Governance and Internal Control Systems influence Asset Misappropriation. Internal Audit Quality was shown to act as a quasi-moderator, strengthening the influence of Good Corporate Governance on Asset Misappropriation, but Internal Audit Quality acted as only a homologous moderator, not moderating the influence of Internal Control Systems. The study's conclusions emphasize the importance of strengthening governance and the role of internal audit to minimize the risk of misappropriation of company assets. Keywords: Asset Misappropriation, Good Corporate Governance, Internal Control Systems, and Internal Audit Quality ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance dan Sistem Pengendalian Intern terhadap Penyalahgunaan Aset, dengan Kualitas Audit Intern sebagai variabel moderasi di PT. Hamita Utama Karsa. Metode penelitian yang digunakan adalah asosiatif kuantitatif dengan teknik sampel jenuh (sensus) sebanyak 34 responden. Data primer dikumpulkan melalui kuesioner dan wawancara, kemudian dianalisis menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa secara parsial, Good Corporate Governance dan Sistem Pengendalian Intern berpengaruh terhadap Penyalahgunaan Aset. Kualitas Audit Intern terbukti bertindak sebagai quasi moderator yang memperkuat pengaruh Good Corporate Governance terhadap Penyalahgunaan Aset, namun Kualitas Audit Intern bertindak sebagai hanya homologizer moderator tidak memoderasi pada pengaruh Sistem Pengendalian Intern. Simpulan penelitian menegaskan pentingnya penguatan tata kelola dan peran audit internal untuk meminimalisir risiko penyalahgunaan aset perusahaan. Kata kunci: Penyalahgunaan Aset, Good Corporate Governance, Sistem Pengendalian Intern, dan Kualitas Audit Intern]]>
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