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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Keuangan dan Perbankan Media Ekonomi dan Manajemen The International Journal of Accounting and Business Society Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak Jurnal Manajemen & Keuangan Moneter : Jurnal Akuntansi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen International Journal of Islamic Economics and Finance (IJIEF) AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Innovation in Business and Economics JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JAIM (Jurnal Abdi Masyarakat) Value: Jurnal Manajemen dan Akuntansi Journal of Enterprise and Development (JED) Jurnal Riset Akuntansi Kontemporer Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Jurnal Inspirasi Binsis dan Manajemen
Muslichah
STIE Malangkucecwara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Media Ekonomi dan Manajemen

 1 
The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency Fernanda Fernandhytia; Muslichah Muslichah
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.809 KB) | DOI: 10.24856/mem.v35i1.1343

Abstract

In general, this study aims to determine the effect of Internal Control, Individual Morality, and ethical Value on Accounting Fraud Tendency in Start-Up Businesses. This study was conducted on  Start-Up Businesses. One hundred eighty-eight respondents participated in this study. The result of this study showed that internal control has a significant negative effect on accounting fraud tendency. In other words, an increase in Internal Control will decrease the tendency of accounting fraud in a company. Individual morality also has a significant negative effect on accounting fraud tendency. An increase in individual morality, which could be done by implementing the right morals in daily activity will prevent the action of fraudulent behavior. Furthermore, ethical value also has a significant negative effect on accounting fraud tendency. A proper profession ethic codes will increase moral value in an individual's professionalism, which will minimize the action of fraudulent behavior. This research is done in the hope to contribute to the theory and practice. This study contributes to the subject related to internal control, individual morality, ethical value, and accounting fraud tendency. Furthermore, for Start-Up Businesses, research can be used to prevent accounting fraud
Co-Authors Abdul Kadir Usry Abdul Kadir Usry Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Asrori, Sobikhul Bayu Aji Kurniawan Bunyamin Bunyamin Bunyamin Bunyamin Devi Dwi Rahmawardani Djoko Sugiono Faley, Hisner Glori Febriani Wahidatun Nirmah Fernanda Fernandhytia Galuh Asri Pratiwi Graha, Vina Satya Hariyanto Hariyanto Hedher Tuakia Kastelia Azaria Kusnanto, Anang Amir Lidia Andiani Lidia Andiani Moh. Syadeli Mohamed Bashir Mohammad Syadeli Munfariqoh, Siti Nirmah, Febriani Wahidatun Oniber Subana Hauteas Prajoga, Uke Rose Abdullah Siti Munfariqoh Siwi Dyah Ratnasari Siwi Dyah Ratnasari Sobikhul Asrori Sonhaji *), Ferra Ika Wardani Solechan Sonhaji . Sonhaji Sonhaji Sri Indah Istiowati Sri Indrawati Sugiono, Djoko Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Susetyo Dimas Wardhana Titin Rustini Tutik Arniati Tutik Arniati Uke Prajoga Uke Prayoga Yulianus Bramero Kurniawan Rugu Yuniarti Hidayah Suyoso Putra