Pengaruh Moralitas Individu, Keefektifan Pengendalian Internal, Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan

Abstract

This paper is made to describe the influence that is formed between individual
morality, effectiveness and internal control, and unethical behavior on the tendency of
fraudulent acts. A total of 27 LPDs were used as the population and processed using linear
regression analysis technique. From the results of the study it was found that fraud will tend
to be high in an institution if its employees commit a lot of deviant actions (unethical
behavior). However, the level of fraud can be avoided if employee morale and internal
control are improved.