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All Journal Pendidikan Bahasa Indonesia Majalah Ilmiah Bijak Journal of Research in Social Science and Humanities Husnayain Business Review e-Jurnal Apresiasi Ekonomi International Journal of Management Analytics (IJMA) Current Issues In Counseling Educandumedia: Jurnal Ilmu Pendidikan dan Kependidikan Jurnal Pengabdian Masyarakat ISEI
Nia Anggraini
Fakultas Tarbiyah IAIN Raden Fatah
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Husnayain Business Review

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The Influence Of Independence, Professionalism, Individual Morality And The Effectiveness Of Internal Control On Fraud Detection Adrian, Muhammad; Anggraini, Nia; Azzahra, Siti Bilqis Rasya; Lussianda, Erfa Okta
Husnayain Business Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v4i1.841

Abstract

Purpose – This study aims to examine and analyze the impact of independence, professionalism, individual morality, and internal control effectiveness on fraud detection. Methodology/approach – The research method employed in this study is purposive sampling. It adopts a quantitative approach. The data analysis method used in this research includes testing data quality, testing classical assumptions, testing the structural model using multiple linear regression, and hypothesis testing using IBM SPSS 22. Result – the results of the research show that (1) independence has a positive and significant effect on fraud detection, (2) professionalism has a positive and significant effect on fraud detection, (3) individual morality has no positive and insignificant effect on fraud detection, and (4) control internal has a significant positive effect on fraud detection. Keywords: Independence, Professionalism, Individual Morality, The Effectiveness Of Internal Control On Fraud Detection.
Co-Authors Adrian, Muhammad Afwa, Awliya Ahunaya, Dea Alhempi, R. Rudi ASRIL ASRIL Azzahra, Siti Bilqis Rasya Darnilawati Darnilawati Febrina, Liga Gusdaputra, Damra Hartini Agustiawati, Hartini Husni, Na'imatul Lubis, Ramadan Lussianda, Erfa Okta Muhammad Fahrozi, Muhammad Mutia Ulfah Nefrida Nefrida, Nefrida Novasyari, Ressy Octarina, Hani Rahmadansya Rahmadansya Risnawati Risnawati Saputri, Marlinda Satriadi, Satriadi Sembiring, Rizki khairunisa Sihotang, Ayu Saniah Wirsal Chan Wulandari, Yesi Zain, Irsyadi