The Influence of Human Resource Competence on Fraud Prevention with Internal Control System as A Moderating Variable in Yogyakarta City Government

DOI

10.2991/978-2-38476-366-5_14How to use a DOI?

Keywords

Internal Control System; Moderating Variable; Yogyakarta City Government

Abstract

This research examines the efforts of the Indonesian government to prevent fraud in the public sector, focusing on the influence of human resource competence on fraud prevention and the moderating role of internal control systems. The research seeks to identify whether enhanced human resource competence positively impacts fraud prevention and if a robust internal control system strengthens this relationship. Utilizing simple regression analysis and Moderated Regression Analysis (MRA), the research analyzes data collected from 85 state civil servants working in the Yogyakarta City government during March and April 2024. The results indicate that the competence of human resources significantly influences fraud prevention, indicating that well-trained and competent personnel are crucial in mitigating fraudulent activities. Furthermore, the internal control system is found to positively moderate the relationship between human resource competence and fraud prevention, suggesting that effective internal controls amplify the benefits of competent human resources in reducing fraud risks. These results highlight the importance of investing in both human capital and strong internal controls as essential strategies for enhancing fraud prevention efforts within government agencies.

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.

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TY  - CONF
AU  - Dewi Kusuma Wardani
AU  - Uum Helmina Chaerunisak
AU  - Helen R. L. K. R. Langu
AU  - Mochamad Zulfikar Surjo
PY  - 2025
DA  - 2025/02/28
TI  - The Influence of Human Resource Competence on Fraud Prevention with Internal Control System as A Moderating Variable in Yogyakarta City Government
BT  - Proceedings of the 1st International Conference on Social Environment Diversity (ICOSEND 2024)
PB  - Atlantis Press
SP  - 144
EP  - 156
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-366-5_14
DO  - 10.2991/978-2-38476-366-5_14
ID  - Wardani2025
ER  -