Pengaruh Audit Internal, Pengendalian Internal Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Pada Perusahaan Alat Kesehatan Di Kota Denpasar

Abstract

Fraud or fraud is a problem that can hinder the company's goals and is carried out by individuals who have experience in their fields that occur because of opportunities and conflicts of interest. Therefore companies need tools that can help in terms of control to get company goals such as internal audits and internal controls. This study aims to revisit the influence of internal audit variables, internal control and individual morality on trends in accounting fraud. The population in this study were all employees working in 10 Medical Device Companies in Denpasar City. The sample in this study amounted to 40 employees of the financial section taken by purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that the internal audit variable was not related to accounting deficiencies, the internal influence variable had a negative effect on accounting deficiency, and the individual morality variable had a negative effect on accounting deficiency.