Mazaya, Syafira (2025) Pengaruh Komitmen Organisasi, Pengendalian Internal, Dan Religiusitas Terhadap Pencegahan Fraud Pada Opd Di Kota Pekanbaru Dengan Kompetensi Pegawai Sebagai Variabel Moderasi. THE EFFECT OF ORGANIZATIONAL COMMITMENT, INTERNAL CONTROL, AND RELIGIOSITY ON FRAUD PREVENTION IN OPD OF PEKANBARU CITY WITH EMPLOYEE COMPETENCE AS A MODERATING VARIABLE. (Unpublished)

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Abstract

Accounting fraud has garnered significant media attention and has become a prominent issue in both privately-owned and state-owned organizations. Fraud constitutes a deliberate act of deception, leading to unrecognized losses for the affected parties while providing benefits to the perpetrators. This phenomenon has encouraged researchers to investigate the causes of fraud and to explore strategies for its prevention or mitigation. This study aims to examine and analyze the influence of organizational commitment, internal control, and religiosity on fraud prevention, with employee competence serving as a moderating variable. The population for this research comprises regional government organizations in the city of Pekanbaru, with a sample size of 129 selected through the saturation sampling technique, also known as the census sampling method. The analytical tool employed in this study is Partial Least Squares Path Analysis using SEM-PLS 4. The findings of this study reveal that organizational commitment and internal control significantly influence fraud prevention. However, religiosity does not have a significant effect on fraud prevention in regional government organizations in Pekanbaru. Furthermore, it is found that employee competence does not moderate the influence of organizational commitment and internal control on fraud prevention. On the other hand, competence moderates the influence of religiosity on fraud prevention within these organizations.

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