Research Article
The Influence of Internal Control Organizations and Self Control of Employee Cheating (An Experimental Study)
@INPROCEEDINGS{10.4108/eai.30-10-2018.2281488, author={A.A..Bagus. Amlayasa and Ni Made Taman Sari and I G. A. Intan Saputera Rini}, title={The Influence of Internal Control Organizations and Self Control of Employee Cheating (An Experimental Study)}, proceedings={Proceedings of the 1st Warmadewa Research and Development Seminar (WARDS),30 October 2018, Denpasar-Bali, Indonesia}, publisher={EAI}, proceedings_a={WARDS}, year={2019}, month={2}, keywords={organizational internal control self control employee fraud}, doi={10.4108/eai.30-10-2018.2281488} }- A.A..Bagus. Amlayasa
Ni Made Taman Sari
I G. A. Intan Saputera Rini
Year: 2019
The Influence of Internal Control Organizations and Self Control of Employee Cheating (An Experimental Study)
WARDS
EAI
DOI: 10.4108/eai.30-10-2018.2281488
Abstract
This study examines the effect of organizational internal control and self-control on employee fraud. The type of data used is qualitative data. Sources of data are sourced from primary data using a laboratory experiment design with participants of 58 post-graduate students from the Faculty of Economics and Business, University of Brawijaya Malang. Data testing conducted in this study to test the research hypotheses, which includes frequency distribution for descriptive statistics, homogeneity test, and normality test data. After that, analysis of variance (ANOVA) was carried out and independent statistical tests t test using SPSS Version 16. The results of this study prove that there are differences in the tendency of employees to commit fraud between employees with high self-control and low self-control. Employees with higher self-control tend not to cheat compared to employees with lower self-control. There are differences in the tendency of employees to commit fraud between organizations and internal control systems compared to no internal control system. Organizations with internal control systems tend not to occur cheating compared to organizations without internal control systems
