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  • 标题:PERAN MEDIASI PENGENDALIAN INTERNAL DAN BUDAYA ETIS TERHADAP TINDAKAN FRAUD
  • 本地全文:下载
  • 作者:Fadly Chandra ; Suwandi NG ; Cherly Tanamal
  • 期刊名称:Media Riset Akuntansi, Auditing & Informasi
  • 印刷版ISSN:1411-8831
  • 电子版ISSN:2442-9708
  • 出版年度:2021
  • 卷号:21
  • 期号:1
  • 页码:91-114
  • DOI:10.25105/mraai.v21i1.7255
  • 语种:English
  • 出版社:Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
  • 摘要:The purpose of this study was to investigate the role of ethical culture mediation and internal control in the relationship between anti-fraud investment and fraud in the banking sector in Makassar. The research sample used purposive sampling method. The data collection technique used a survey method with a questionnaire. The population of this study were managers or heads of departments who worked in banking companies in Makassar with a total of 120 respondents. Path analysis and sobel test were used to test this hypothesis. The results of this study indicate that the perceived increase in anti-fraud investment has a positive effect on the mediating variables of ethical culture and internal control. Ethical culture mediates the negative and significant influence between anti-fraud investment and fraud. These findings imply that investing in an ethical culture is more effective in preventing fraud.
  • 关键词:Anti-Fraud Investment;Effectiveness of Internal Control;Ethical Culture;Fraud Actions;Fraud Triangle
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