Sudarman, Sudarman, Chandrarin, Grahita and Assih, Prihat (2019) Internal Control Toward Accounting Fraud Tendency At Whole Bmt. International Journal of Scientific and Technology Research, 8 (11). pp. 3230-3233. ISSN 2277-8616

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Abstract

This study aims to determine the effect of internal control, individual morality to the fraud accounting tendencies in the BMT. This research is a field research with a quantitative approach. The data used are primary data with survey methods through questionnaires. There are two independent variables in this study, namely internal control and the dependent variable in this study is the tendency of fraud accounting. The population in this study were all BMT employees in Kudus District who were members of the BMT, totaling 302 employees. A sample of 173 respondents used the purposive sampling method. The results of this study indicate that internal control has a negative effect on the tendency of fraud accounting.

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