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Analysis Impact Knowledge Of Blockchain Towards Fraud Detection Skill Throught Readiness Technology As Intervening Variable

Year: 2024

Type: article

Abstract: This study aims to analyze the impact of knowledge of Blockchain on the ability to detect fraud, with technology readiness serving as an intervening variable. The research employs a quantitative approach, gathering data from auditor. The findings indicate a positive relationship between knowledge of Blockchain and fraud detection capabilities. Moreover, the readiness of technology significantly mediates this relationship, suggesting that higher levels of technology readiness enhance the positive effects of Blockchain on fraud detection. These results highlight the importance of both technical knowledge and readiness to adopt new technologies in improving fraud detection processes.

Source: Journal of Accounting and Finance Management

DOI: 10.38035/jafm.v5i3.618

Authors: Rizky Ananda, Harti Budi Yanti

Institution: Universitas Trisakti

Language: English

Topic: Blockchain Technology Applications and Security

Subfield: Information Systems

Field: Computer Science

Domain: Physical Sciences

Open Access status: diamond

OpenAlex ID: W4406751936

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