Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi
I G A A Pramita Indraswari
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of Morality in Moderating the Effect of Cash Internal Control and Financial Pressure on Fraud Tendency Sumantri, I G A N Alit; Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G A A Pramita Indraswari; Ni Putu Eva Yuni Poniari
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines how morality affects the influence of cash internal controls and financial pressure on accounting fraud tendencies. Accounting fraud, a dishonest practice in financial reporting or management, can harm an organization's accountability and related parties. Understanding the contributing factors is crucial for effective fraud prevention and detection. This paper investigates how an individual's moral values impact the relationship between cash internal controls, financial pressure, and the propensity for fraudulent actions. By exploring morality's moderating role, the study aims to inform comprehensive strategies to mitigate accounting fraud. Using survey data from financial professionals, regression analysis showed that strong cash internal controls can reduce fraud tendencies, but this effect weakens under high financial pressure. Importantly, individuals with a stronger moral compass are less likely to engage in fraud, even when facing financial pressure. These findings underscore the critical role of personal ethics and integrity in shaping fraud-related decision-making. The implications can guide policymakers, organizational leaders, and the financial community in promoting ethical practices and deterring fraudulent activities.
Co-Authors Ni Putu Budiadnyani Ni Putu Eva Yuni Poniari Putu Pande R. Aprilyani Dewi Sumantri, I G A N Alit