Pengaruh Sistem Pengendalian Internal, Keadilan Organisasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan (Fraud)
Studi Pada BPR Di Kecamatan Sukawati
Abstract
The aims of this study to analyze: (1) The Effect of Internal Control System on Fraud
Tendency. (2) The Effect of Organizational Justice on Fraud Tendency. (3) The Influence of
Individual Morality on the Fraud Tendency. The theory used in this research is from Fraud
Triangel Theory. The population in this study were all active employees at BPR in Sukawati
District. After selecting the sample using the Slovin formula, a sample of 84 respondents was
obtained. The method of analysis of this study using multiple linear regression. The classical
assumption test produces a regression model that does not occur multicollinearity and does not
occur heteroscedasticity. The results of this study indicate that: (1) Internal Control System has
a negative and significant effect on the tendency to fraud, (2) organizational justice has a
significant effect on the tendency to fraud, (3) individual morality has a negative and significant
effect on the tendency to fraud.