Pengaruh Moralitas dan Sistem Pengendalian Intern Terhadap Pencegahan Kecurangan (Fraud)

Studi Kasus Bumdes Amertha Desa Patas

Abstract

Fraud is an act that is contrary to the truth that is made on purpose, with the aim of obtaining something that is not the right of the perpetrator. The occurrence of fraud can occur due to internal factors from companies and individuals. The source of data used in this research is primary data in this study in the form of answers from respondents to the questionnaire statement instruments distributed. Morality has a positive and significant effect on fraud prevention. This shows that the better the individual morality, the more it can prevent fraud. The internal control system has a positive and significant effect on fraud prevention. This shows that the better the internal control system, the more it can prevent fraud.