Abstract
The purpose of this study is to find out influence of internal control systems, individual morality and compliance with accounting rules against accounting fraud. The location of this study was conducted at the Gianyar Sub-District All-Business Cooperative with a population in this study of 163 employees with the number of All-Business Cooperatives in Gianyar Subdistrict is 18 KSU. So that the number of samples in this study is determined by purposive sampling method according to the criteria, the number of samples was found as many as 107 respondents. The results of the test in this study found that 1) internal control systems have a negative and significant effect on accounting fraud (fraud). 2) individual morality has no significant effect on accounting fraud (fraud). 3) Variable compliance of accounting rules has a negative and significant effect on accounting fraud (fraud). The advice given is to check routinely finance in the cooperative and conduct meetings or discussions every month to check whether there are problems in the cooperative so that this can reduce acts of accounting fraud (fraud).
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.