PENGARUH SISTEM PENGENDALIAN INTERNAL DAN MORALITAS INDIVIDU TERHADAP KECURANGAN AKUNTANSI DI KOPERASI-KOPERASI DI KOTA PALEMBANG

., Rinawati (2018) PENGARUH SISTEM PENGENDALIAN INTERNAL DAN MORALITAS INDIVIDU TERHADAP KECURANGAN AKUNTANSI DI KOPERASI-KOPERASI DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study’s purpose is to know the effect of different conditions of internal control system in weak and strong conditions and individual morality in high and low conditions to fraud accounting in cooperatives in the area of Palembang City. The way used to know the effect using 2x2 factorial design. The study was conducted in 17 cooperatives in Palembang City and involved 112 respondents who were management employees of cooperatives. The results of this study indicate that there is no difference between the application of weak and strong internal control system to fraud accounting. Conversely, precisely the moral condition of individuals high and low, affect the fraud accounting. Simultaneously, the internal control system and individual morality affect the fraud accounting. The influence of the two independent variables to the dependent variable of fraud accounting is 93%. Keywords :internal control system, individual morality, fraud accounting.

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