Innovative: Journal Of Social Science Research
Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research

Peran Pengendalian Internal Sebagai Mediasi Moralitas Individu Dalam Pencegahan Kecurangan (Fraud)

Setianingrum, Dika Wahyu Setianingrum (Unknown)
Setiawan, Ade Budi (Unknown)
Anwar, Saepul (Unknown)



Article Info

Publish Date
30 Jun 2025

Abstract

ABSTRACT This study discusses the effect of individual morality on fraud prevention mediated by Internal Control at BPKP RI, which is an internal auditor in government. The data collection technique was carried out by snowball sampling where the researcher was assisted by BPKP RI public relations in distributing questionnaires. This study examines how the relationship between individual morale and fraud prevention and examines how the relationship between individual morale and fraud prevention is mediated by internal control. This study also provides recommendations regarding what factors should be studied first to support fraud prevention, in order to facilitate the accomplishment of organizational objectives. Individual morality is considered a key or factor in fraud prevention. In addition, good internal control is also considered to minimize fraud. Keywords: BPKP RI, Individual Morality, Internal Control, Fraud Prevention.

Copyrights © 2025






Journal Info

Abbrev

Innovative

Publisher

Subject

Humanities Computer Science & IT Law, Crime, Criminology & Criminal Justice Public Health Other

Description

Innovative: Journal Of Social Science Research is a journal managed by Universitas Pahlawan Tuanku Tambusai which bridges researchers to publish research results in all scientific fields (multidiscipline). This includes the fields of education, health, law, economics, IT (Informatics Engineering), ...