Abstract
This study aims to test the moderating effect of internal quality control procedures on therelationship between perceptions of organizational justice and employee fraud. This researchalso aims to test the effects of five organizational factors, namely: environmental ethics, internalaudit activity, the risk management training, communication and information, andmonitoring on the quality of internal control procedures (ICP). This study was conductedusing the survey method of internal auditor of Universitas Surabaya, Universitas KristenPetra, Universitas Airlangga, STIE Perbanas Surabaya, and Universitas Widya Mandala.There were two developed models in this study. The first model test was using linier regressionanalysis and the second model was using residual test. The results showed that the firstmodel reveals that the environmental ethics affect the quality of internal control proceduresbut has a negative coefficient, internal audit activity and monitoring affect the quality of internalcontrol procedures but has a positive coefficient. And risk management training andcommunication and information not affect the quality of internal control procedures. In thesecond model suggests that reveals that the quality of ICP has a moderating effect on the relationshipbetween perceptions of organizational justice and employee fraud.
Highlights
This study aims to test the moderating effect of internal quality control procedures on the relationship between perceptions of organizational justice and employee fraud
This research aims to test the effects of five organizational factors, namely: environmental ethics, internal audit activity, the risk management training, communication and information, and monitoring on the quality of internal control procedures
The results showed that the first model reveals that the environmental ethics affect the quality of internal control procedures but has a negative coefficient, internal audit activity and monitoring affect the quality of internal control procedures but has a positive coefficient
Summary
Puji syukur penulis panjatkan kehadirat Allah SWT yang telah memberikan rahmat dan hidayah-Nya, sehingga penulis dapat menyelesaikan skripsi dengan judul “HUBUNGAN KEADILAN ORGANISASIONAL DAN KECURANGAN PEGAWAI DENGAN MODERATING KUALITAS PENGENDALIAN INTERNAL”. Skripsi ini disusun guna memenuhi salah satu syarat dalam menyelesaikan Pendidikan Program Sarjana (S1) pada Jurusan Akuntansi STIE Perbanas Surabaya. 2. Supriyati, S.E., M.Si., Ak. selaku Ketua Jurusan Akuntansi STIE Perbanas. 3. Soni Agus Irwandi, S.E., M.Si. selaku Dosen Pembimbing yang juga memberikan bimbingan dan masukan selama proses penulisan skripsi. 4. Nanang Shonhadji, S.E., M.Si., Ak. selaku Ketua Dosen Penguji yang telah memberikan saran demi kesempurnaan skripsi ini. 5. Pepie Diptyana, S.E., M.Si., Ak. selaku Sekretaris Dosen Penguji yang telah memberikan masukan demi kesempurnaan dan terselesaikannya skripsi ini. 6. Prof.Dr.Drs.R Wilopo,M.Si.,Ak.,CPMA, selaku Dosen Wali yang selalu memberikan dukungan dan motivasi selama menjalani pendidikan Strata Satu di STIE Perbanas Surabaya. Akhirnya kepada semua pihak yang namanya tidak dapat disebutkan satu persatu, penulis mengucapkan banyak terima kasih atas semua bantuan yang diberikan. Penulis juga menyadari bahwa skripsi ini masih jauh dari sempurna, karena itu saran dan kritik masih diperlukan dalam penyempurnaan skripsi ini
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