Journal of Applied Business, Taxation and Economics Reseach
Vol. 1 No. 6 (2022): August 2022

The Influence of Independency, Professionalism, and Integrity on Fraud Prevention with Leadership Style As Moderating Variable

Yunita Sari (University of Sultan Ageng Tirtayasa)
Helmi Yazid (University of Sultan Ageng Tirtayasa)
Muhammad Taqi (University of Sultan Ageng Tirtayasa)



Article Info

Publish Date
30 Aug 2022

Abstract

This research aims to analyze the influence of independence, professionalism, and integrity against fraud prevention with leadership style as moderating variable. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly. The results of this research indicate that First, independence has a significant positive effect on fraud prevention. Second, professionalism has a significant negative effect on fraud prevention. Third, integrity has a significant positive effect on fraud prevention. Forth, leadership style not moderate the influence of independence on fraud prevention. Fifth, leadership style can moderate the influence of professionalism on fraud prevention. Sixth, leadership style not moderate the influence of integrity on fraud prevention.

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Journal Info

Abbrev

jabter

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal aims to take part in the advancement of knowledge in economics and business by publishing high quality research on contemporary trends in economics and business in emerging markets or countries. As the journal main horizon is to embrace contemporary trends in applied business, taxation, ...