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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Egi Gumala Sari
Universitas Bina Insani
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Internal Control Systems and Organizational Commitment on Fraud Prevention With Islamic Work Ethics as A Moderating Variable Egi Gumala Sari; Yusuf Faisal; Reska Prahasini Sekarwesma
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3218

Abstract

This study aims to obtain empirical evidence on the influence of internal control systems and organizational commitment to fraud prevention with Islamic work ethics as a moderation variable. This study uses a type of quantitative research. This research was conducted using questionnaires distributed to public and private teachers in Indonesia, namely as many as 150 questionnaires distributed via Whatsapp and Instagram. A type of questionnaire that was spread out had 43 questions to be answered by respondents. From the distribution of questionnaires carried out, 110 respondents were obtained who gave answers from 4 regions. To obtain the results of this study, the researcher used PLS SEM Version 3.0. The results of this study determine that the internal control system has a positive and insignificant effect on fraud prevention, organizational commitment has a positive and significant effect on fraud prevention, Islamic work ethics cannot strengthen the relationship between the internal control system for fraud prevention and Islamic work ethics can strengthen the relationship between organizational commitment to fraud prevention. This study focuses on fraud prevention. This study adds Islamic work ethics as a moderating variable and this study presents the latest things about Islamic work ethics as a moderating variable focused on public and private teachers in several regions.
Co-Authors Faisal, Yusuf Reska Prahasini Sekarwesma