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All Journal Journal AK-99
Irwan Irwan
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF INDIVIDUAL MORALITY AND INTERNAL CONTROL SYSTEM SAGAINST FRAUD AT THE PUBLICSERVICE CENTER IN PINRANG REGENCY Hernianti Harun; Irwan Irwan
Journal AK-99 Vol. 2 No. 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.587 KB) | DOI: 10.31850/ak99.v2i2.1990

Abstract

This study aims to obtain evidence of the individual morality effect in committing acts of accounting fraud (fraud) and to obtain evidence of the effect of the internal control system in committing acts of accounting fraud (fraud). The data collection technique used in this study was a questionnaire. The sample in this study amounted to 87 respondents. The analysis used in this study was multiple linear regression. The results in this study indicate that individual morality had a negative and significant effect on fraud. This means that the bad individual morality, the higher the level of accounting fraud. Furthermore, the internal control system had a negative and significant effect on fraud. This means that the bad internal control system, the higher the level of accounting fraud.
Co-Authors Hernianti Harun