The Effect of Management Morality on Accounting Fraud with Internal Control as a Moderating Variable (Study in Pemalang Regency) (original) (raw)
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Accounting fraud is a problem commonly faced by both companies and users of financial statements. Accounting fraud often occurs due to weak internal controls. In addition, accounting fraud is also influenced by one’s ethics, especially the morality of individuals to cheat. The purpose of this study is to determine the effect of internal control and individual morality on the tendency to commit accounting fraud. This research is done by using experimental method. The sample used in this research is 85 accounting students of Maranatha Christian University. The testing tool used in this study is a two-way Anova. The results show that internal control has no effect on accounting fraud, but individual morality has an effect on accounting fraud. Individual with low morality will tend to commit accounting frauds rather than those with high morality.
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Proceedings of the Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia, 2020
The purpose of this research is to examine the effect of internal control systems, individual morality and organizational commitment to the tendency of accounting fraud. The samples in this study were branch leaders, branch quality assurance, sales supervisors (marketing), leaders in service office development, general and administrative supervisors, cash service supervisors, customer service supervisors. The sampling method for this research was purposive sampling, and 60 samples were obtained. This study uses the questionnaire method in collecting data. Researchers used multiple linear regression data analysis techniques to test the effect between the independent variable and the dependent variable. The test results obtained results that the internal control system, individual morality, organizational commitment have a significant negative effect on accounting fraud.
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