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All Journal Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Lusian Monalisa
Universitas Putera Batam
Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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Pengendalian Internal dan Moralitas Individu Versus Kecenderungan Kecurangan Akuntansi Agus Defri Yando; Mortigor Afrizal Purba; Lusian Monalisa
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aimed to determine the effect of internal control and individual morality to the tendency of accounting fraud. The theory used in this research are the Agency Theory and Theory Of Planned Behavior. The population in this study is staff accounting department property company in Batam region. This study using purposive sampling technique. These samples were taken are as many as 34 staff accounting. The Collected data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that the internal control and individual morality have negatively affect of tendency of the accounting fraud at the property company in Batam region.
Co-Authors Agus Defri Yando Mortigor Afrizal Purba