ANALISIS SISTEM PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE DALAM MENCEGAH KECURANGAN DENGAN MODERASI MORALITAS INDIVIDU

Abstract

Internal Good Corporate Governance Individu Kota Penelitian menggunakan sampel 51 responden menggunakan metode convenience sampel. Data yang diolah menggunakan model regresi linear berganda dan Moderate Regression Analyze (MRA). Alat yang digunakan penelitian ini adalah SPSS versi Hasil penelitian menunjukkan Abstract This study aims to determine the impact of internal control system and good corporate governance to prevention fraudulent financial reports and individual morality as a moderating variable. The population of this research consists of the District Office in the City of Bekasi. In this research, 51 respondents were selected using the convenience sampling method. Data were analyzed using the multiple linear regression model and Moderate Regression Analyze (MRA). The results showed that internal control system the internal control system has a influential but not significant on the prevention of fraudulent financial statements, while good corporate governance has a significant positive effect on the prevention of fraudulent financial statements. However, individual morality unable to moderate the impact of internal control system and good corporate governance on the prevention of fraudulent financial statements