Fraud Prevention in Indonesian State-Owned Enterprises: Examining the Impact of IT-Based Auditing, Risk Management, Internal Control Systems, and Ethical Culture

This study investigates the impact of information technology-based auditing, risk management, and internal control systems on fraud prevention in Indonesian state-owned enterprises, considering the moderating role of ethical culture.The research employs a quantitative approach, collecting data through questionnaires from 272 employees across various departments.Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the study finds that information technology-based auditing, risk management, and internal control systems positively influence fraud prevention.However, the results do not support the moderating role of ethical culture in strengthening these relationships.The study contributes to the existing literature by examining the interplay of technological, managerial, and cultural factors in fraud prevention, offering practical implications for organizations seeking to combat fraud effectively.Future research should explore additional contextual factors and employ longitudinal designs to better understand the dynamics of fraud prevention in different settings.