Internal Control System, Whistleblowing System, Organizational Commitment and Fraud Prevention: Individual Morality as A Moderating Variable

MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI

Authors

  • Dinda Dwiyanti Universitas Muhammadiyah Malang
  • Agung universitas muhammadiyah malang
  • Ihyaul Ulum Universitas Muhammadiyah Malang

DOI:

https://doi.org/10.30656/jak.v9i2.4577

Abstract

The purpose of this study is to examine the effect of the internal control system, whistleblowing system, and organizational commitment to fraud through individual morality as moderation. This research is associative descriptive research. The population used is all permanent employees of Bank BNI Tulungagung with a sampling form of convenience sampling set by the researcher as many as 55 respondents. The analysis method of this research is PLS analysis through SEM approach by utilizing SmartPLS 3.0 software. The results showed that the internal control system had a significant effect on fraud prevention. However, the whistleblowing system and organizational commitment do not affect fraud prevention. Individual morality weakens the relationship of the internal control system to fraud prevention.

Author Biography

  • Agung, universitas muhammadiyah malang

    accounting department 

References

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Published

2022-07-04

Issue

Vol. 9 No. 2 (2022)

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Articles

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Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License.  This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited