Modeling Digital Tools Integration, Simulation-Based Learning, and Fraud Auditing Competence: A PLS-SEM Approach
Keywords:
Digital Tools Integration, Simulation Based Learning, Learning Engagement, Fraud Auditing Competence, PLS-SEMAbstract
This study aims to model the relationship between digital tools integration, simulation-based learning, and students’ competence in fraud auditing within the context of accounting education’s digital transformation. As future auditors are expected to possess both technical and analytical skills, this research investigates how technology-enhanced learning environments contribute to the development of fraud auditing competence. A quantitative approach was used using survey data collected from 230 accounting students enrolled in auditing and forensic accounting courses at universities and colleges in Indonesia. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to examine both direct and indirect relationships among the constructs. The findings reveal that digital tools integration and simulation-based learning have significant positive effects on students’ fraud auditing competence. Furthermore, learning engagement plays a moderating role, strengthening the relationship between digital learning strategies and competence development. The results highlight that students who actively engage with digital and simulation-based activities demonstrate higher levels of analytical reasoning and ethical awareness in detecting and assessing fraud risks. This study contributes to the growing literature on accounting education innovation by providing empirical evidence on how digital pedagogical transformation can enhance the readiness of future auditors in the era of Industry 4.0.
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