Pengaruh Sistem Pengendalian Internal, Kesesuaian Kompensasi, dan Gaya Kepemimpinan terhadap Kecurangan Akuntansi dengan Moralitas Individu sebagai Variabel Moderating

Sugiah, Dela (2023) Pengaruh Sistem Pengendalian Internal, Kesesuaian Kompensasi, dan Gaya Kepemimpinan terhadap Kecurangan Akuntansi dengan Moralitas Individu sebagai Variabel Moderating. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose - This study aims to obtain empirical evidence about the effect of internal control systems, suitability of compensation and leadership style on accounting fraud with individual morality as a moderating variable. Design/methodology/approach - This research uses quantitative research. In this research, questionnaires were distributed by sending WhatsApp and distributed directly to car service companies to be filled out by company employees working in car service companies as many as 16 car service companies. From the distribution of questionnaires to 215 respondents, it was found that 154 respondents gave answers. To get the results of this study, researchers used PLS SEM version 3.0. Findings - The results of this study found that the internal control system has a negative and statistically significant effect on accounting fraud, as well as the suitability of compensation has a negative and statistically significant effect on accounting fraud, and also leadership style has a negative and statistically significant effect on accounting fraud. As for other findings, individual morality weakens the internal control system against accounting fraud, then individual morality strengthens the suitability of compensation for accounting fraud, as well as individual morality strengthens leadership styles against accounting fraud. Original/value - In this study focused on individual morality, where this research is a new research because previous research used individual morality as an independent variable while in this study individual morality was used as a moderating variable.

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