Open AccessPERAN MEDIASI PENGENDALIAN INTERNAL DAN BUDAYA ETIS TERHADAP TINDAKAN FRAUD
Author(s) -
Fadly Chandra,
Suwandi Ng,
Cherly E. Tanamal
Publication year - 2021
Publication title -
media riset akuntansi auditing and informasi
Language(s) - English
Resource type - Journals
ISSN - 2442-9708
DOI - 10.25105/mraai.v21i1.7255
Subject(s) - sobel test , nonprobability sampling , mediation , business , path analysis (statistics) , sample (material) , business administration , control (management) , investment (military) , test (biology) , population , survey methodology , accounting , management , law , sociology , political science , economics , medicine , statistics , demography , paleontology , chemistry , mathematics , chromatography , pathology , politics , biology
The purpose of this study was to investigate the role of ethical culture mediation and internal control in the relationship between anti-fraud investment and fraud in the banking sector in Makassar. The research sample used purposive sampling method. The data collection technique used a survey method with a questionnaire. The population of this study were managers or heads of departments who worked in banking companies in Makassar with a total of 120 respondents. Path analysis and sobel test were used to test this hypothesis. The results of this study indicate that the perceived increase in anti-fraud investment has a positive effect on the mediating variables of ethical culture and internal control. Ethical culture mediates the negative and significant influence between anti-fraud investment and fraud. These findings imply that investing in an ethical culture is more effective in preventing fraud.
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