Akuisisi : Jurnal Akuntansi
Vol 21, No 1 (2025)

Pengaruh Pengendalian Internal terhadap Pencegahan Kecurangan dengan Moralitas Individu sebagai Variabel Moderasi

Mirza, Chafif (Unknown)
muslichah, muslichah (Unknown)

Article Info

Publish Date
30 Apr 2025

Abstract

This study examines at the effect internal control on fraud prevention using morality as a moderating factor. A total of 125 individuals were chosen as research samples, out of the 658 employees of Bank Negara Indonesia (Persero) in Regional Office 11 in Manado. Research shows that internal control has a negative effect on fraud prevention. The results of this research also show that individual morality can strengthen the effect of internal control on fraud prevention.

Copyrights © 2025




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

Abbrev

JA

Publisher

Universitas Muhammadiyah Metro

Subject

Economics, Econometrics & Finance

Description

AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that ...