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

DOI

10.2991/978-94-6463-698-7_17How to use a DOI?

Keywords

professional training; computer self-efficacy; technology acceptance model; digital fraud detection; audit digitalization

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Betri Betri
AU  - S. M. Gumulya
AU  - Najmi Najmi
AU  - Lana Lutviyah
PY  - 2025
DA  - 2025/04/30
TI  - The Effect of Professional Training, Computer Self-Efficacy, and Technology Acceptance Model on Digital Fraud Detection with Audit Digitalization as A Moderating Variable
BT  - Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024)
PB  - Atlantis Press
SP  - 155
EP  - 163
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-698-7_17
DO  - 10.2991/978-94-6463-698-7_17
ID  - Betri2025
ER  -