PENGARUH PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI YANG DIMODERASI OLEH MORALITAS INDIVIDU (STUDI EMPIRIS PADA PERGURUAN TINGGI DI PROVINSI RIAU)

Abstract

This study aims to examine and analyze the effect of Internal Control and
Adherence Accounting Rules Against Fraud Trends in Accounting, Individual
Morality Effect strengthening / weakening of Internal Control and Adherence
Accounting Rules Against Fraud Trends in Accounting. The population of this
research is Echelon III and IV and Equivalent Officials Echelon III and IV
College in Riau Province by the number of samples in this study were 80
respondents. Interaction test conducted to test the moderating variables in the
form of individual morality by using Moderated Regression Analysis (MRA).
The results showed that (1) Internal Control significantly influence the Fraud
Accounting Trends (2) Adherence Accounting Rules significant effect on the
Fraud Accounting Trends (3) Individual Morality strengthen internal control to
the Fraud Accounting Trends (4) Individual Morality strengthen Adherence
Accounting Rules to the Fraud Accounting Trends.