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All Journal Jurnal Ilmiah Akuntansi dan Bisnis
Efrizon Efrizon
Faculty of Economics, Andalas University, Indonesia
Economics, Econometrics & Finance

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The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study Efrizon Efrizon; Rahmat Febrianto; Rayna Kartika
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.284 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p11

Abstract

This study aims to obtain evidence to determine whether there are differences in the likelihood to commit fraud between individuals under the conditions of present and absent internal control and between individuals with high and low levels of individual morality. The study also aims to determine whether the interaction between individual morality and internal controls lead to fraud. Results show differences among individuals under the conditions of present or absent internal control to commit fraud. Moreover, there are differences among individuals who have high and low levels of individual morality to commit fraud. Finally, results reveal that the interaction between individual morality and internal controls lead to fraud. Keywords: Fraud; internal control; individuals moral
Co-Authors Rahmat Febrianto Rayna Kartika, Rayna