Implication of Internal Audit Quality, Individual Morality, Accounting Information Systems, Job Satisfaction, Asimetric Information and Good Governance on Accounting Fraudulent Tendency

Rona Tumiur Mauli Caroline Simorangkir(1Mail),
(1) Mercu Buana University, Indonesia

Mail Corresponding Author
Copyright (c) 2019 Rona Tumiur Mauli Caroline Simorangkir

DOI : https://doi.org/10.33122/ijase.v1i4.118



Abstract


This study aims to examine whether the influence of internal audit quality, individual morality, application of accounting information systems, and job satisfaction, Asimetrical Information, Good Governance towards accounting fraud tendency. The population in this study consisted of bank employees at BTN KC, BNI KC, BRI Syariah KC and BCA KCP in Tangerang city. The sampling method used is simple random sampling. In this study, the total sample was 88 respondents. The data type used is primary data obtained from the results of the questionnaire answers by the sample. Smart Partial Least Square (SmartPLS) path modeling method is used as an analysis method. The results of this study indicate that internal audit quality and job satisfaction have a negative and insignificant influence on accounting fraudulency, individual morality has a positive and significant influence on accounting fraudulent tendencies, and the application of accounting information systems has a positive and insignificant influence on accounting fraud tendencies.


Keywords


Internal Audit Quality; Individual Morality; Application of Accounting Information Systems; Job Satisfaction; Accounting Fraud Tendencies

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