Atestasi : Jurnal Ilmiah Akuntansi
Vol. 1 No. 1 (2018): September

Pengaruh Pengendalian Internal, Moralitas Individu dan Personal Culture Terhadap Kecurangan Akuntansi

Nur Lazimatul Hilma Sholehah (Universitas Ichsan Gorontalo)
Syamsuri Rahim (Universitas Muslim Indonesia)
Muslim Muslim (Universitas Muslim Indonesia)

Article Info

Publish Date
30 Sep 2018

Abstract

This research is a quantitative study to examine the effect of internal control, personal culture morality on accounting fraud. The object of this research is the Gorontalo Province Regional Organization (OPD). Sampling using purposive sampling method through survey method. The results of this study indicate that Internal Control has a negative and significant effect on accounting fraud. Individual morality has no significant negative effect on accounting fraud. Personal Culture has no significant positive effect on accounting fraud.

Copyrights © 2018




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Atestasi : Jurnal Ilmiah Akuntansi
Website

Abbrev

ATESTASI

Publisher

Universitas Muslim Indonesia

Subject

Economics, Econometrics & Finance Social Sciences

Description

Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a ...