Open AccessPengaruh Pengendalian Internal, Moralitas Individu dan Personal Culture Terhadap Kecurangan Akuntansi (Studi Empiris Pada OPD Provinsi Gorontalo)
Author(s) -
Nur Lazimatul Hilma Sholehah,
Syamsuri Rahim,
Muslim Muslim
Publication year - 2018
Publication title -
atestasi
Language(s) - English
Resource type - Journals
ISSN - 2621-1505
DOI - 10.33096/atestasi.v1i1.62
Subject(s) - nonprobability sampling , morality , business , accounting , business administration , sociology , political science , law , demography , population
This research is a quantitative study to examine the effect of internal control, personal culture morality on accounting fraud. The object of this research is the Gorontalo Province Regional Organization (OPD). Sampling using purposive sampling method through survey method. The results of this study indicate that Internal Control has a negative and significant effect on accounting fraud. Individual morality has no significant negative effect on accounting fraud. Personal Culture has no significant positive effect on accounting fraud.