Jurnal Bina Bangsa Ekonomika
Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)

PENGARUH PENGENDALIAN INTERNAL DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN FRAUD PENGELOLAAN DANA DISTRIBUTOR PT. ANDALAS MITRA PRESTASI UNIT SUNGAI PENUH

Dori HP Putra (Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci)



Article Info

Publish Date
02 Dec 2023

Abstract

This study aims to determine the influence of internal control and individual morality on the tendency of fraud in managing funds of PT. Andalas Mitra Prestasi Unit Sungai Penuh, and to determine the influence of internal control and individual morality together affect the tendency of fraud in the management of funds Distributor PT. Andalas Mitra Prestasi Unit Sungai Penuh. The result of the study is that from the results of the partial test (Test t) shows that the internal control variable does not affect the tendency of fraud in the management of funds of PT. Andalas Mitra Prestasi Unit Sungai Penuh, individual morality variables affect the tendency of fraud in managing funds Distributor PT. Andalas Mitra Prestasi Unit Sungai Penuh. The results of the simultaneous test study (Test F), show that the variables of internal control and individual morality together affect the tendency of fraud in the management of funds of PT. Andalas Mitra Prestasi Unit Sungai Full

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Journal Info

Abbrev

jbbe

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bina Bangsa Ekonomika (JBBE) teregistrasi dengan nomor p-ISSN: 2087-040X dan e-ISSN: 2721-7213. Merupakan Jurnal yang berisi artikel-artikel ilmiah yang meliputi bidang-bidang Ekonomi, Manajemen, dan Akuntansi yang dikelola oleh Lembaga Penelitian dan Pengabdian pada Masyarakat (LP2M) ...