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All Journal E-Jurnal Akuntansi
David Efendi
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Indonesia
Economics, Econometrics & Finance

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Determinants of Fraud Prevention with Organizational Culture as a Moderating Variable Joas; David Efendi
E-Jurnal Akuntansi Vol. 36 No. 8 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i08.p08

Abstract

This study aims to analyze the effects of Accounting Information Systems (AIS), Internal Control Systems (ICS), and Good Corporate Governance (GCG) on fraud prevention in the cosmetics industry in Sidoarjo Regency. This study employs a quantitative research method with an ethnomethodological approach and uses accidental sampling, involving 124 respondents from 17 companies. Data were collected through questionnaires and secondary sources and were subsequently analyzed using Moderated Regression Analysis (MRA). The results indicate that Accounting Information Systems and Internal Control Systems have a positive and significant effect on Fraud Prevention, whereas Good Corporate Governance has a negative and significant effect on Fraud Prevention. Organizational Culture was found to weaken the effects of Accounting Information Systems and Internal Control Systems on Fraud Prevention, while strengthening the effect of Good Corporate Governance on Fraud Prevention. The implication of this study for the cosmetics industry is the importance of developing an Organizational Culture that is not solely oriented toward achieving targets but also emphasizes integrity, transparency, compliance, and accountability in all company activities.
Co-Authors Joas