The Influence of Internal Audit Effectiveness, Top Management Supervision, Accounting Information Technology, to Prevent Fraud in Financial Reports of Palm Oil Plantation Companies in Remote Areas as a Moderating Variable (Survey of Palm Oil Plantation Companies in Indonesia)

The purpose of this research is to test and analyze the differences in the influence of Internal Audit Effectiveness, Top Management Supervision, and Accounting Information Technology on the Prevention of Fraud in Financial Reports of Palm Oil Plantation Companies in Indonesia with Remote Area as a Moderating Variable. The population of this research is the Accounting, Finance & Internal Audit Department in Palm Oil Plantation companies in Indonesia. The data collection method is by distributing questionnaires to respondents. In this research, the data sample used the Simple Random Sampling Method. The data processing technique used is Structural Equation Modeling (SEM) using SmartPLS 3.0 software.