Abstract
This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud.
 Keywords: Cheating; Aaccounting Fraud; Regional Organizations.
Highlights
This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable
Hasil ini mempunyai arti bahwa moralitas individu berpengaruh negatif terhadap Kecurangan akuntansi, karena pengaruh tidak langsung moralitas pada kecurangan melalui sistem pengendalian internal tidak signifikan menyatakan tidak ada mediasi.” Penelitian Yadnya (2017) menyatakan “secara parsial Moralitas individu dan efektivitas system pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi, artinya semakin efektif pengendalian internal perusahaan, semakin rendahnya kecurangan akuntansi di organisasi.”
Summary
Hasil tersebut juga sejalan dengan penelitian yang dilakukan oleh Eliza (2015) berpendapat bahwa moralitas individu berpengaruh negatif dan signifikan terhadap tingkat kecenderungan kecurangan akuntansi. Penelitian ini bertujuan untuk menguji pengaruh integritas dan moralitas individu pada kecurangan akuntansi dengan sistem pengendalian internal sebagai variabel mediasi. Penelitian selanjutnya dilakukan oleh Sari Dewi (2016) yang memperoleh hasil bahwa apabila sistem pengendalian internal lemah, maka kecenderungan untuk melakukan kecurangan akuntansi akan semakin tinggi.
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