PENGARUH PENGENDALIAN INTERNAL DAN MORALITAS INDIVIDU TERHADAP KECURANGAN (FRAUD)

STUDI EKSPERIMEN PADA KOPERASI SE-DESA BATUBULAN

  • Luh Era Kesumawati Universitas Hindu Indonesia
  • Ni Made Wisni Arie Pramuki Universitas Hindu Indonesia
Keywords: Keywords: Internal Control, Individual Morality, Fraud

Abstract

This study aims to obtain evidence of differences in the likelihood of committing fraud
between individuals in the event that there are elements of internal control and no elements
of internal control, differences in the likelihood of committing fraud between individuals
who have a high level of morality and those who have a high level of morality low.
Participants in this study were 70 cooperative managers consisting of the chairman,
secretary and treasurer in all villages of Batubulan, Gianyar Regency. The research design
used was an experimental design with a 2X2 factorial design. To test the hypothesis in this
study, the Two Way Analysis of Variance (ANOVA) statistical test was used. The results
showed that there was no difference in the likelihood of committing fraud between
individuals in the event that there was an element of internal control and no element of
internal control. In addition, this study also proves that there are differences in the
possibility of committing fraud between individuals who have a high level of morality and
those who have a low level of morality.

Published
2021-04-29