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)

Author(s)	Rendy karya Saputra, Nurul Hidayah
Country	Indonesia
Abstract	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.
Keywords	Internal Audit Effectiveness, Top Management Supervision, Accounting Information Technology, Remote Areas, and Financial Report Fraud.
Field	Business Administration
Published In	Volume 6, Issue 4, July-August 2024
Published On	2024-08-14
Cite This	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) - Rendy karya Saputra, Nurul Hidayah - IJFMR Volume 6, Issue 4, July-August 2024. DOI 10.36948/ijfmr.2024.v06i04.26009
DOI	https://doi.org/10.36948/ijfmr.2024.v06i04.26009
Short DOI	https://doi.org/gt65cx

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