PERAN MEDIASI PENGENDALIAN INTERNAL DAN BUDAYA ETIS TERHADAP TINDAKAN FRAUD

MEDIA RISET AKUNTANSI, AUDITING DAN INFORMASI

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Field Value
 
Title PERAN MEDIASI PENGENDALIAN INTERNAL DAN BUDAYA ETIS TERHADAP TINDAKAN FRAUD
 
Creator Chandra, Fadly
NG, Suwandi
Tanamal, Cherly
 
Subject
Anti-Fraud Investment; Effectiveness of Internal Control; Ethical Culture; Fraud Actions; Fraud Triangle.
 
Description 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.
 
Publisher LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
 
Contributor Universitas Atma Jaya Makassar
 
Date 2021-04-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/7255
10.25105/mraai.v21i1.7255
 
Source Media Riset Akuntansi, Auditing & Informasi; Vol 21, No 1 (2021): April; 91-114
2442-9708
1411-8831
 
Language eng
 
Relation http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/7255/pdf
 
Rights Copyright (c) 2021 Media Riset Akuntansi, Auditing & Informasi
http://creativecommons.org/licenses/by-nc/4.0
 

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