Effect of Risk Based Audit, Internal Control System and Organizational Commitment to Fraud Prevention With Ethical Considerations as Moderating Variables (Empirical Study on State-Owned Enterprises in Palembang City)

The formulation in this study is how the influence of Risk Based Audit, Internal Control System, and Organizational Commitment to Fraud Prevention with Ethical Considerations as Moderating Variables. The aim is to determine the effect of Risk Based Audit, Internal Control System, and Organizational Commitment to Fraud Prevention with Ethical Considerations as Moderating Variables. This research uses associative research type. The place of research was carried out in BUMN in the city of Palembang. The data used is primary data. Data collection techniques are interviews and questionnaires. The sampling method used purposive sampling. The analytical method used is multiple linear regression analysis and moderate regression analysis. Together, Risk Based Audit, Internal Control System, and Organizational Commitment have an effect on Fraud Prevention. These results partially indicate that the Internal Control System has an effect on fraud prevention, Risk Based Audit and Organizational Commitment have no effect on Fraud Prevention. And in moderation Ethical Consideration is a Homologiser of Internal Control System Moderation on Fraud Prevention, Ethical Consideration is a Predictor of Risk Based Audit Moderation and Organizational Commitment to Fraud Prevention.


Problem Background
Fraud or fraud committed by someone, both employees and leaders, will be very detrimental to the company, both financially and financially non-financial. The company's loss due to this fraud destroys the company and can eventually lead to bankruptcy. As the saying goes, prevention is better than cure, therefore the main effort should be prevention. Fraud or fraud is an intentional act or deed and uses an organization's or company's resources unreasonably for personal gain to the detriment of the organization or company. The Association of Certified Fraud Examiners classifies fraud into three groups, namely corruption (corruption), asset misappropriation (asset looting), and fraudulent financial statements or financial statements that are intentionally misleading (Betri, 2020).
will not be tolerated. (Clids & Bishop in Diaz's book, 2013:188) In line with current business developments, it has been able to bring about a paradigm shift in the implementation of auditing from a control approach to a risk-based audit approach. The main purpose of risk based internal auditing (RBIA) is to assist companies in achieving strategic goals and objectives (vision and mission). The internal audit division provides an independent and objective opinion to the company's management or the board of directors regarding whether the risks contained in the risk register have been managed to an acceptable level ( risk appetite). (Hery, 2015:89) At the implementation stage, weaknesses in the internal control system can occur due to incompliance and in-appropriateness . So, intentional non-compliance leads to fraud . To minimize non-compliance and someone's incompatibility to commit fraud, good internal control is needed. This shows that the better the internal control, the more controlled environment can be realized and can prevent fraud.
Another factor that influences fraud prevention is Organizational Commitment. Organizational commitment is the degree to which an employee sided with a particular organization and its goals and intends to maintain membership in the organization. Organizational commitment is also a personal value that sometimes refers to an attitude of loyalty to the company or commitment to the company. Employee commitment to the organization is an attitude that reflects the feelings of likes or dislikes of an employee towards the organization where he works. (Arfan, 2019) This study uses a moderating variable, the moderating variable is ethical considerations. Ethical considerations are the top factor emergence of intentional behavior on moral issues which occurs, the role of ethical considerations is indispensable. The role of ethical considerations required on moment occur dilemma when will choose alternative decisions related to the company's internal control. From ethical considerations the could describe like what control internal which they apply. Ethical decisions are related to the values that underlie a judgment. This means that not all decisions are considered ethical. Ethical decision making involves conscience. Therefore, ethical considerations are the basis for ethical decisions, the goal is that the decisions taken have weight. (Kasdin, 2016:140)  Based on a survey conducted by PT Dok dan Perkapalan, it explains that the risk management process exists but has not been implemented effectively because financial managers tend to do more than one job with different objectives, thus making financial managers not so effective in carrying out risk management processes and auditors have not checked the list. company risk so that the company has not considered the possibility of fraud in the risk assessment .

PT. Hutama Karya Tbk
Based on a survey conducted at PT Hutama Karya, the internal auditors have (Jl. Pangeran Diponegoro No. 31,30 Ilir, Ilir Barat II, Palembang City) not optimally increased their competence so that the auditees feel that the recommendations given are still inadequate. In addition, the internal auditors have not fully conducted a thorough examination, especially the head office which is rarely evaluated, so that the risk-based audit conducted within the company is also not optimal. Source : Writer 2021 Based on the phenomena and preliminary survey above, it can be seen that the importance of Risk Based Audit , internal control system, and organizational commitment in BUMN, an internal auditor must maintain all of that to assist the organization in preventing indications of fraud and this must be supported also with ethical considerations. in making a decision. Thing the could means consideration ethical could direct to control internal which good so that produce procedures and results that can benefit the company in other words can reach destination companies to prevent fraud. Therefore, researchers are interested in conducting research on "The Effect of Risk Based Audit, Internal Control System and Organizational Commitment to Fraud Prevention With Ethical Considerations as Moderating Variables. (Empirical Study on State-Owned Enterprises in Palembang City)."

Problem Formulation
Based on the above background, the formulation of the problem in this study is as follows: 1.

Agency theory
Agency theory is a relationship based on contracts that occur between members in the company, namely between the principal (owner) and agent (agent) as the main actor. The owner is the party that mandates the agent to act on behalf of the owner, while the agent is the party who is mandated by the owner to run the company. Agency theory aims to solve: (1) agency problems that arise when there is a conflict of objectives between company owners and management and the difficulty of company owners verifying management's work, (2) risk sharing problems that arise when company owners and management have different behavior towards risk. Problems due to differences in actions are due to differences in risk preferences (Arfan, 2019)

Risk based audit
Risk-based auditing is based on the view that when conducting an audit, public accountants are exposed to audit risk . Therefore, public accountants must be able to manage the audit risk in identifying, measuring, evaluating, and taking the necessary steps so that the risk can be reduced to an acceptable level. (Soemarso, 2018:479) 2.1.3 Internal control system The internal control system is a process carried out by the board of directors, management, and other personnel in an entity that is designed to provide reasonable assurance regarding the achievement of objectives in the categories of reliability of financial reporting, compliance with applicable laws and regulations, effectiveness and efficiency of operations (Arum , 2018:176)

Organizational commitment
Organizational commitment is a work attitude, emotion, belief, willingness that reflects the desire, need, responsibility, alignment and order to work hard, a definite desire to survive in the organization and give the best effort, energy and time for a job or activity.

Fraud prevention
Fraud prevention is by implementing anti-cheat programs and controls based on company values, values that help create an honest and ethical culture on which to base employees' professional responsibilities, oversight by the audit committee is also a barrier to fraud by managers and employees. With a good internal control system, fraud in the company can be prevented. (

Hypothesis
The explanatory hypothesis of the framework, the research hypothesis is proposed as a temporary answer to the formulation of the problem in this study

Types of Research
The type of research used by the author in this study is associative research, research to determine the presence or absence of the size of the influence of Risk Based Audit , Internal control system and organizational commitment to fraud prevention with ethical considerations as a moderating variable.

Population
Uma and Roger (2019:52) suggest that the population (population) refers to the whole group of people, events, or interesting things that researchers want to investigate. A population is a group of people, events, or things of interest for which the researcher wants to make an opinion (based on sample statistics). The population used in this study were employees who worked in 37 State-Owned Enterprises in Palembang City.

Sample
Uma and Roger (2019:55) suggest that the sample is part of the population. The sample consists of a number of members selected from the population in other words , some, but not all, elements of the population make up the sample. The sample used in this study is Purposive Sampling is a sampling technique using certain considerations or criteria.

Required Data
The data used in this study is primary data. Primary data in this study were obtained through questionnaires distributed to respondents.

Data Collection Method
The data collection method used in this research is by using interviews and questionnaires.
The interview was carried out directly by conducting direct questions and answers with internal auditors who worked at State-Owned Enterprises in Palembang City. The questionnaire was conducted by giving a set of questions to the internal auditors who worked in State-Owned Enterprises in Palembang City.

Data Analysis
The data analysis method used in this research is quantitative analysis. Quantitative analysis was carried out using statistical testing of the results of the questionnaire. Then the test results will be explained using sentences.  Based on Table 3. each variable has a cronbanch alpha > 0.6. Thus, each variable can be said to be reliable.

Figure 2 . Normality Test ( histogram )
Based on Figure 2 it can be concluded that the histogram graph it is seen that the points spread around the diagonal line, then fulfil normality assumption. Based on the previous Table 4 the tolerance for each variable more big from 0.1 and Mark VIF more small from 10.00, so it can be concluded that no occur multicollinearity between variable free in research this.

Heteroscedasticity Test
Source: data processing results, 2022   The results of the hypothesis test show that the calculated F value is known is as big as 64.587 whereas F table for level real ( ) _ as big as 5% as well as numerator (K = 4 ), so K-1 = 3 and df denominator= NK = (42-4-1) = 38 is 2.86, so it can be concluded that Risk Based Audit, Internal Control System and Organizational Commitment have an effect to Cheating Prevention by together. From results test F also that the significant (sig) that appears is 0.000, which means sig. F (0.000) < 0.05 . _ Thing the describe that there is significant which strong on influence variable free to the dependent variable. So the conclusion is Risk Based Audit (X 1 ), Internal Control System (X 2 ) and Organizational Commitment (X 3 ) take effect by significant to Fraud Prevention (Y). Table 6  The magnitude of the number t table with the provisions = 0.05 obtained t table value of 2.026 . Based on table 7 it can be seen the influence of each variable as follows:

Variable Risk Based Audit Against Fraud Prevention
The results of the hypothesis test show that the known value of t count for the variable Risk Based Audit (X1) of 0.380 while t table with real rate ( ) by 5% (0.05) and df= nk = (42-4-1) = 37 is 2.026, so it can be concluded that Ha 2a is rejected and Ho 2a is accepted because t count < t table with number 0.380 < 2.026. The results of individual hypothesis testing for the Risk Based Audit variable show that variable This does not affect the fraud prevention variable (Y).

Internal Control System Variables Against Fraud Prevention
The results of the hypothesis test show that the known value of t count for Internal Control System variables (X2) of 6.307 while t table with real rate ( ) by 5% (0.05) and df= nk = (42-4-1) = 37 is 2.026, so it can be concluded that Ha 2a is accepted and Ho 2a is rejected because t count > t table with number 6,307 > 2,026. Individual hypothesis test results for the Internal Control System variable show that variable it affects the fraud prevention variable (Y).

Variables of Organizational Commitment to Fraud Prevention
The results of the hypothesis test show that the known value of t count for the variable Organizational Commitment (X3) of 2.007 while t table with real rates ( ) by 5% ( 0.05 ) and df= nk = (42-4-1) = 37 is 2.026, so it can be concluded that Ha 2a is rejected and Ho 2a is accepted because t count < t table with number 2.007 < 2.026. Individual hypothesis test results for the variable Organizational Commitment show that variable it has no effect on the fraud prevention variable (Y)   Table 8 test results. The first 8 interactions showed a significant level of 0.000 which means Tsig < level (α) (0.000 < 0.05 ) then the first interaction had a significant effect. Test the hypothesis in table IV. The second 8 interactions showed a significant level of 0.469, which means Tsig > significant level (α) (0.469 > 0.05 ) then the second interaction did not have a significant effect. The results of this study indicate that Table 8 has a significant effect and Table 9 does not have a significant effect.
So it can be concluded that Ho3a is rejected and Ha3a is accepted, namely risk based audit has a significant effect on moderating fraud prevention with ethical considerations as a moderating predictor.     Table 12 and 13 test results. The first 12 interactions showed a significant level of 0.000 which means Tsig < level (α) (0.000 < 0.05 ) then the first interaction had a significant effect. Test the hypothesis in table IV. The second 12 interactions showed a significant level of 0.733, which means Tsig > significant level (α) (0.733 > 0.05 ) then the second interaction did not have a significant effect. The results of this study indicate that Table 12 has a  significant effect and Table 13  The results of the hypothesis test show that Ha2a is rejected and Ho2a is accepted. This means that Risk Based Audit has no effect on fraud prevention, although managing audit risk to an acceptable level cannot affect fraud prevention.

Result of Effect of Internal Control System on Fraud Prevention
The results of the hypothesis test show that Ha2b is accepted and Ho2b is rejected. This means that the Internal Control System has a significant effect on fraud prevention. The internal control system that is run in each office must be relevant and of high quality to support the internal control implemented in each office so that internal control can run properly and effectively in preventing fraud.

Results of the Effect of Organizational Commitment on Fraud Prevention
The results of the hypothesis test show that Ha2c is rejected and Ho2c is accepted. This means that organizational commitment has no effect on fraud prevention. This means that the higher organizational commitment has not been able to increase one's awareness in preventing fraud .

Test Results of the Effect of Risk Based Audit on Fraud Prevention Moderated Ethical Considerations
Based on the results of hypothesis testing in moderation using a special application of multiple linear regression and moderated regression analysis , it is stated that Ho3a is rejected and Ha3a is accepted, i.e. risk based audit has no significant effect on fraud prevention which moderates with ethical considerations as a moderating predictor.

Test Results of the Effect of Internal Control System on Fraud Prevention Moderated Ethical Considerations
Based on the results of hypothesis testing in moderation using a special application of multiple linear regression and moderated regression analysis , it is stated that Ho3b is accepted and Ha3b is rejected, namely the Internal Control System no significant effect on Fraud Prevention moderated by Ethical Considerations as a moderating homologist.

Test Results The Effect of Organizational Commitment on Fraud Prevention Moderated Ethical Considerations
Based on the results of hypothesis testing in moderation using a special application of multiple linear regression and moderated regression analysis , it is stated that Ho3c is rejected and Ha3c is accepted, namely Organizational Commitment has no significant effect on fraud prevention which moderates with ethical considerations as a moderating predictor.

Conclusion
This study was conducted to examine and to find out how the influence of risk based audit,