Faktor-Faktor Yang Mempengaruhi Kualitas Prosedur Pengendalian Internal Dan Perannya Dalam Memoderasi Hubungan Persepsi Keadilan Organisasi Terhadap Employee Fraud

Ika Hariyanti(1*)


(1) Universitas AKI Semarang
(*) Corresponding Author

Abstract


This research aims to analyze the perception of organizational justice on employee
fraud moderated by the quality of the internal control procedures of manufacture
company in Semarang. The factors which affect the quality of internal control
procedures is ethical corporate environment, risk management training, internal
audit activities, suitability compensation and power leadership. The population of
this research is the top management level at the manufacture company in Semarang.
The sampling technique is random sampling. 32 samples used in this research and
OLS regression analysis with SPSS 19 version program. The results of this research
verify that quality of internal control procedures positively moderate the relation
between perception of organizational justice and employee fraud. Ethical corporate
environment and risk management training has a positive and not significant to the
quality of internal control procedures. Internal audit activities has positive and
significant to the quality of internal control procedures. Suitability compensation
and power leadership has a negative and significant to the quality of interna control
procedures.

Keywords


Internal control, perception of justice, employee fraud.

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DOI: https://doi.org/10.26714/mki.v10i1.5911

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MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
ISSN 2087-2836 (print) | ISSN 2580-9482 (online)
Organized by Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Semarang, Semarang, Indonesia
Published by Program Studi Akuntansi Universitas Muhammadiyah Semarang
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