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Digital Technology Skills and Fraud Risk Judgement Performance With Auditors’ Competencies Mediation

Table 8: Hypothesis Testing Direct Effects

Hypothesis Relationship Std Beta Std Error t-values p-values BCI LL BCI UL f2 VIF
H1 Digital Technology Skills 🡪 Competency 0.686 0.039 17.685 0.000 0.611 0.741 0.889 1.0000
H2 Competency 🡪 Fraud Risk Judgement Performance 0.342 0.071 4.799 0.000 0.214 0.450 0.132 1.0000
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