Effectiveness of Internal Control, Compliance with Accounting Rules, Individual Morality and Propensity forAccounting Fraud
DOI:
https://doi.org/10.24843/Keywords:
Effectiveness, Internal control, Accounting Rules, Morality, Accounting FraudAbstract
The purpose of this study was to analyze the effect of the effectiveness of
internal control, obedience to accounting rules, and individual morality
on the tendency of accounting fraud. The method of data collection is
done by distributing questionnaires in the form of Google Form. This
research was conducted at the Department of Public Works and Spatial
Planning Denpasar City. The population in this study were all financial
sub-sections of the Denpasar City Public Works and Spatial Planning
as many as 60 people. The data analysis technique used is multiple linear
regression analysis. The results of this study indicate that internal
control has a negative effect on the tendency of accounting fraud.
Compliance with accounting rules has a negative effect on the tendency
of accounting fraud. Individual morality has a negative effect on the
tendency of accounting fraud.
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