Management integrity, internal control, and organizational culture as accounting fraud predictors

Sri Hartini (Universitas Amir Hamzah Medan, Indonesia)
Daniel Yusuf (Universitas Amir Hamzah Medan, Indonesia)
Khairunnida (Universitas Amir Hamzah Medan, Indonesia)
Siti Asyraini (Universitas Amir Hamzah Medan, Indonesia)

Journal Of Management Science (JMAS)
Vol 6 No 1 (2023): January: Management Science and Field

The purpose of this study is to ascertain whether management integrity, internal control, and organizational culture affect accounting fraud separately or all at once. This study used a quantitative associative research methodology. 150 employees of the Medan City BPPRD made up the study's sample population. This study used a purposive sampling method with a sample size of 100 participants. Multiple linear regression analysis is the data analysis method used, and simultaneous and partial tests are used to assess the hypothesis. The research's findings indicate that management integrity, internal control, and organizational culture all have a partial impact on accounting fraud. Management integrity, internal control, and organizational culture all have an impact on accounting fraud.