Effectiveness of Internal Control, Compliance with Accounting Rules, Individual Morality and Propensity forAccounting Fraud

Made Ayu Rhetria Sashikirana Paramitha (Faculty of Economic and Business, Udayana University, Indonesia)
I Gusti Ayu Nyoman Budiasih (Faculty of economic and Business, Udayana University, Indonesia)

E-Jurnal Akuntansi
Vol. 34 No. 2 (2024)

The purpose of this study was to analyze the effect of the effectiveness ofinternal control, obedience to accounting rules, and individual moralityon the tendency of accounting fraud. The method of data collection isdone by distributing questionnaires in the form of Google Form. Thisresearch was conducted at the Department of Public Works and SpatialPlanning Denpasar City. The population in this study were all financialsub-sections of the Denpasar City Public Works and Spatial Planningas many as 60 people. The data analysis technique used is multiple linearregression analysis. The results of this study indicate that internalcontrol has a negative effect on the tendency of accounting fraud.Compliance with accounting rules has a negative effect on the tendencyof accounting fraud. Individual morality has a negative effect on thetendency of accounting fraud.