Authors:

I Dewa Gede Praditya Chandrayatna, Maria Mediatrix Ratna Sari

Abstract:

“This study aims to determine the effect of internal control, individual morality and organizational ethical culture on accounting fraud tendencies. This research is located at PT. Regional Development Bank (BPD) Bali. The population in this study were 236 employees of PT. BPD Bali. The number of samples used was 172 employees using the nonprobability sampling method specifically purposive sampling. Data was collected through survey methods with questionnaire instruments. The results of this research questionnaire were measured using a modified Likert scale. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of multiple linear regression analysis, it is shown that internal control, individual morality and organizational ethical culture negatively influence accounting fraud tendencies. The implication of this research theoretically is supporting the theory of fraud triangle and the theory of moral development. Keywords: internal control, individual morality, organizational ethical culture, accounting fraud tendency”

Keywords

internal control, individual morality, organizational ethical culture, accounting fraud tendency

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PDF:

https://jurnal.harianregional.com/akuntansi/full-49086

Published

2019-05-10

How To Cite

CHANDRAYATNA, I Dewa Gede Praditya; RATNA SARI, Maria Mediatrix. Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi.E-Jurnal Akuntansi, [S.l.], v. 27, n. 2, p. 1063 - 1093, may 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-49086. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v27.i02.p09.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 27 No 2 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License