The Effect of Internal Control System, Individual Morality, and Organizational Commitments to Accounting Fraud Tendencies

Proceedings of the Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia Pub Date : 1900-01-01 DOI:10.4108/eai.13-8-2019.2294391

Ni Nengah Seri Ekayani, I. G. Putra, Ni Gustini

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Abstract

The purpose of this research is to examine the effect of internal control systems, individual morality and organizational commitment to the tendency of accounting fraud. The samples in this study were branch leaders, branch quality assurance, sales supervisors (marketing), leaders in service office development, general and administrative supervisors, cash service supervisors, customer service supervisors. The sampling method for this research was purposive sampling, and 60 samples were obtained. This study uses the questionnaire method in collecting data. Researchers used multiple linear regression data analysis techniques to test the effect between the independent variable and the dependent variable. The test results obtained results that the internal control system, individual morality, organizational commitment have a significant negative effect on accounting fraud.

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内部控制制度、个人道德和组织承诺对会计舞弊倾向的影响

本研究的目的是探讨内部控制制度、个人道德和组织承诺对会计舞弊倾向的影响。本研究的样本包括分行领导、分行质保主管、销售主管(市场)、服务办公室拓展主管、一般及行政主管、现金服务主管、客户服务主管。本研究的抽样方法为目的抽样，共获得60份样本。本研究采用问卷调查法收集数据。研究人员使用多元线性回归数据分析技术来检验自变量和因变量之间的影响。测试结果表明，内部控制制度、个人道德、组织承诺对会计舞弊具有显著的负向影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Proceedings of the Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

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