Fraud Detection through Internal Control Systems, Organizational Culture and Ethical Behavior

Abstract

Testing the tendency to commit fraud can be seen from several factors, namely the internal
control system, organizational culture and ethical behavior as well as testing the role of
accounting information systems in ethical behavior against fraud. Primary data was
collected through a survey of 146 respondents given to employees of the Semarang
Commissariat Bank Perkreditan Rakyat. Data analysis uses multiple regression path
analysis using WarpPLS software. The research results reveal that internal control,
organizational culture and ethical behavior have a significant negative effect on the
tendency to commit fraud. These results indicate that there is a partial mediation effect on
the ethical behavior variable. However, the effectiveness of the accounting information
system does not have a moderating effect on ethical behavior on the tendency to commit
fraud. This is due to pressure, opportunity and rationalization from employees themselves
which can influence the tendency to commit fraud.