The effect of morality intensity and internal control regarding the accounting fraud tendency
Journal Title: Religación. Revista de Ciencias Sociales y Humanidades - Year 2019, Vol 4, Issue 17
Abstract
Fraud has occurred not only in the state-owned enterprises but also in the government sectors whereas the factors that affect the fraud are morality intensity and government internal control systems. This research aimed to obtain the evidence and interaction between morality intensity and accounting fraud tendency and to obtain evidence between government internal control systems and accounting fraud tendency. This research is causative research. Respondent is the auditor of Indonesia’s National Government Internal Auditor. This research uses census sampling. Data was collected by giving a questionnaire to all respondents. Data is analyzed with multiple regression method by SPSS 20.0. The result shows that morality intensity has a negative significant effect to the accounting fraud tendency, and internal control has a negative significant effect to the accounting fraud tendency.
Authors and Affiliations
Erina Sudaryati, Dian Agustia, Muhammad Irfan Pratama
Keywords
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