Affiliation:
1. Department of Business Administration Brawijaya University Malang INDONESIA
Abstract
This study aims to determine the relationship of each information intensity variable and the characteristics of the IT function on fraud moderated by IT governance. The method used in this study is inferential analysis, namely Structural Equation Modelling (SEM) with the WarpPLS approach to analyze sample data and the result are applied to the population eich is expected to provide information regarding the relationship between the influence of information intensity and IT function characteristics on fraud moderated by IT governance. From this study, it was found that each Information Intensity and IT Function Characteristics variable had a significant effect on fraud. In addition, it was found that IT Governance is a moderating variable that has a significant effect on the relationship between Information Intensity and IT Function Characteristics on Fraud. There is no research that investigates the influence of IT Governance as a moderating variable in the relationship between the influence of Information Intensity and IT Function Characteristics on Fraud because the theory of the influence of IT Governance in the relationship between these variables is the latest theory which is the development of previous research on the relationship between Information Intensity and IT Function Characteristics of Fraud.
Publisher
World Scientific and Engineering Academy and Society (WSEAS)
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