IMPLICATION OF INTERNAL AUDIT QUALITY, INDIVIDUAL MORALITY, APPLICATION OF ACCOUNTING INFORMATION SYSTEMS, JOB SATISFACTION, AND GOOD GOVERNANCE ON ACCOUNTING FRAUDULENT TENDENCY
RONA TUMIUR MAULI CAROLIN SIMORANGKIR

MERCU BUANA UNIVERSITY

Abstract

This study aims to examine whether the influence of internal audit quality, individual morality, application of accounting information systems, job satisfaction, and good governance towards accounting fraudulent tendency. The population in this study consisted of bank employees at BTN KC, BNI KC, BRI Syariah KC and BCA KCP in Tangerang. 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 fraudulent tendencies, individual morality and good governance have a positive and significant influence on accounting fraudulent tendencies, and the application of accounting information systems has a positive and insignificant influence on accounting fraudulent tendencies. The relationship between the variables good governance and accounting fraudulent tendencies is 0.156 with T-statistic is 2.165. The relationship between the variables of Job Satisfaction and accounting fraudulent tendencies is -0.561 with T-statistic is 4.461. The relationship between Internal Audit Quality variable and accounting fraudulent tendencies is -0.428 with T-statistic is 2.857. The relationship between the variables of Individual Morality and accounting fraudulent tendencies is 0.287 with T-statistic is 3.671. The relationship between the SIA Application variable and accounting fraudulent tendencies is 0.165 with T-statistic is 1.171.

Keywords: internal audit quality, individual morality, application of accounting information systems, job satisfaction, good governance, accounting fraudulent tendencies

Topic: Accounting and Financial Management

Link: https://ifory.id/abstract-plain/xqH3ZehGaXzp

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