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The Effect of Professional Training, Computer Self-Efficacy, and Technology Acceptance Model on Digital Fraud Detection with Audit Digitalization as A Moderating Variable

In: Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024)

Author

Listed:
  • Betri Betri

    (Universitas Muhammadiyah Palembang)

  • S. M. Gumulya

    (Universitas Muhammadiyah Palembang)

  • Najmi Najmi

    (Universitas Muhammadiyah Palembang)

  • Lana Lutviyah

    (Universitas Muhammadiyah Palembang)

Abstract

This research examines the influence of professional training, computer self-efficacy, and technology acceptance model on digital fraud detection with audit digitalization as a moderation variable. Sampling was done using saturated sampling to select the respondents. The respondents in this research were 79 internal Auditors at a conventional state-owned bank in Sumatra Selatan—method analysis using regression analysis. The F-test result shows that professional training, computer self-efficacy, and technology acceptance models significantly affect digital fraud detection. T-test results show that professional training does not substantially affect digital fraud detection. In contrast, computer self-efficacy and technology acceptance models have a significant effect on digital fraud detection partially. MRA test results, audit digitalization, is a predictor moderation for the influence of professional training, computer self-efficacy, and technology acceptance model on digital fraud detection.

Suggested Citation

  • Betri Betri & S. M. Gumulya & Najmi Najmi & Lana Lutviyah, 2025. "The Effect of Professional Training, Computer Self-Efficacy, and Technology Acceptance Model on Digital Fraud Detection with Audit Digitalization as A Moderating Variable," Advances in Economics, Business and Management Research, in: Alfiatul Maulida & Md. Mahmudul Alam & ⁠⁠Mark Gabriel Wagan Aguilar (ed.), Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024), pages 155-163, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-698-7_17
    DOI: 10.2991/978-94-6463-698-7_17
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