Abstract: The purpose of the research is to identify the internal controlling’s impact, obligation on accounting’s regulations, and individual morality in accounting fraud tendency. This research commenced at Village Credit Institute of Gianyar District on the head of Village Credit Institute, chamberlain, secretary along with the monetary staff. With “Purposive Sampling” is applied, the amount of sample used is 128 people. The data gathering supported by a questioner. Furthermore, the analysis technique applied is multiple linear regression. The analysis result represents that internal court, obligation on accounting’s regulations, and individual morality has its disadvantages on accounting fraud tendency. On the other hand, if internal control effectively applied, the level of obedience to accounting rules and individual morality is on a hiking point, the tendency of accounting fraud will be decreasing.
Keywords: Internal Control; Accounting Regulations Obedience; Individual Morality; Accounting Fraud Tendency.
Title: The Effect of Internal Control, Accounting Regulations Obedience, and Individual Morality in Accounting Fraud Tendency (Case Study at Village Credit Institute of Gianyar District)
Author: Ida Bagus Gede Wiswantara, Anak Agung Gde Putu Widanaputra
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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