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All Journal Jambura Economic Education Journal
Cahyaningrum, Regita Putri
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Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Moralitas Individu, Budaya Organisasi, Dan Sistem Pengendalian Internal Terhadap Risiko Fraud Cahyaningrum, Regita Putri; Muslimin, Muslimin; Sunani, Avi
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.27411

Abstract

 The aim of the following research is to understand the influence of individual morality, organizational culture, and the internal control system on the risk of fraud in the management of the APBDes in Buduran District. The method used is quantitative. Research results show that individual morality has a significant impact on the risk of fraud. Organizational culture does not have a significant impact on fraud risk and the internal control system does not have a significant impact on fraud risk. The conclusions from this research are as follows: (1) a high level of individual moral reasoning does not rule out the possibility that someone will commit fraud, especially in terms of APBDes management; (2) a bad culture does not guarantee that fraud does not occur, organizational culture cannot reduce fraud caused by intimidation and dishonesty of village officials who encourage agencies to achieve certain goals related to village financial fraud; (3) the village government does not implement an internal control system well, which shows a low level of internal knowledge
Co-Authors Muslimin Muslimin Sunani, Avi