Pengaruh Sistem Pengendalian Internal, Keadilan Organisasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan (Fraud)

Studi Pada BPR Di Kecamatan Sukawati

  • Ni Made Julia Universitas Hindu Indonesia
  • I Wayan Sudiana Universitas Hindu Indonesia
  • I Putu Deddy Samtika Putra Universitas Hindu Indonesia
Keywords: Internal Control System, Organizational Justice, Individual Morality, and Fraud Tendency

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.

Published
2022-10-25
How to Cite
Julia, N., Sudiana, I., & Putra, I. P. D. (2022). Pengaruh Sistem Pengendalian Internal, Keadilan Organisasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan (Fraud). Hita Akuntansi Dan Keuangan, 3(4), 173-184. Retrieved from https://ejournal.unhi.ac.id/index.php/HAK/article/view/3454

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