Research Article
The Effect of Internal Control System, Individual Morality, and Organizational Commitments to Accounting Fraud Tendencies
@INPROCEEDINGS{10.4108/eai.13-8-2019.2294391, author={Ni Nengah Seri Ekayani and I Gst. B Ngr. P. Putra and Ni Made Gustini}, title={The Effect of Internal Control System, Individual Morality, and Organizational Commitments to Accounting Fraud Tendencies}, proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia}, publisher={EAI}, proceedings_a={ICFF}, year={2020}, month={5}, keywords={internal control system individual morality organizational commitment fraud tendency (accounting)}, doi={10.4108/eai.13-8-2019.2294391} }- Ni Nengah Seri Ekayani
I Gst. B Ngr. P. Putra
Ni Made Gustini
Year: 2020
The Effect of Internal Control System, Individual Morality, and Organizational Commitments to Accounting Fraud Tendencies
ICFF
EAI
DOI: 10.4108/eai.13-8-2019.2294391
Abstract
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.