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All Journal Media Riset Akuntansi Auditing & Informasi
Fadly Chandra
Atmajaya Makassar University
Economics, Econometrics & Finance

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PERAN MEDIASI PENGENDALIAN INTERNAL DAN BUDAYA ETIS TERHADAP TINDAKAN FRAUD Fadly Chandra; Suwandi NG; Cherly Tanamal
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.34 KB) | DOI: 10.25105/mraai.v21i1.7255

Abstract

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.
Co-Authors Cherly Tanamal Suwandi Ng