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Undergraduate Thesis

THE EFFECT OF INTERNAL CONTROL,INDIVIDUAL MORALITY AND ETHICAL VALUE ONACCOUNTING FRAUD TENDENCY IN START UP BUSINESS

Thesis Detail
Author FERNANDA FERNANDHYTIA
Student's ID (NPK) A.2015.1.33156 (AKUNTANSI)
Subject SISTEM INFORMASI AKUNTANSI
Keyword INTERNAL CONTROL, INDIVIDUAL MORALITY, ETHICAL VALUE, ACCOUNTING FRAUD TENDENCY, ACCOUNTING FRAUD, START UP BUSINESS.
Page(s) 136
Submit Date 24-03-2019
Lecture(s) Prof.DR.MUSLICHAH, M.Ec, Ak, CA, CSRA


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Abstract

In general, this study aims to determine the effect of Internal Control, Individual Morality and ethical Value on Accounting Fraud Tendency in Start Up Businesses. The study was conducted on 165 Start Up Businesses consulted by PT Metacific Consulting within the period of 2015-2018 and 25 additional Start Up Businesses and organizations referred by respondents. This study use multiple linear regression and coefficient of determination as the data analysis methods and the t test as the hypotheses test. The result of this study showed that Internal Control (X1) has a significant negative effect on Accounting Fraud Tendency (Y), meaning that an increase in Internal Control will decrease the tendency of Accounting Fraud (Y) in a company. Individual Morality (X2) also has a negative significant effect on Accounting Fraud Tendency (Y), meaning that an increase in Individual Morality, which could be done by implementing right morals in daily activity will prevent the action of fraudulent behavior. Furthermore, Ethical Value (X3) also has a significant negative effect on Accounting Fraud Tendency (Y), meaning that proper profession ethic codes will increase ethical value in an individual’s professionalism which will minimize the action of fraudulent behavior. This research is done in hope to contribute to the evermore existence of researches regarding the subject of The effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency in Start Up Businesses.

 

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