MORALITAS DAN PENGENDALIAN INTERNAL DALAM KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Eksperimen Pada Konteks Perguruan Tinggi Negeri-BLU)

Armanto Rahmat - Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aims to provide empirical evidence whether there is an influence on the level of morality and internal control on the tendency of individuals to commit accounting fraud in the University sector with a Badan Layanan Umum (BLU) status. Individual morality is divided into two levels: high level of morality and low level of morality. Internal control is manipulated in scenarios with existing conditions and no internal controls. Accounting fraud is measured based on the respondent's response to the given scenario. This research is a quasi-experimental research with 2x2 factorial design. Respondents in this study were employees who were responsible for managing budgets at Universitas Negeri Padang and Universitas Andalas. The number of respondents in this study was 44. Data analysis techniques used in this study are two ways ANOVA and the Kruskal Wallis test in testing hypotheses. The results of this study indicate that there is a difference in the tendency of accountancy fraud between individuals who have a high level of morality and individuals who have low levels of morality. The presence or absence of elements of internal control does not affect individuals with high levels of morality to commit accounting fraud. While individuals who have a low level of morality tend to commit accounting fraud when there is no internal control.

Keywords : Fraud, Morality, Internal Control


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