The The Effect of Internal Control and Organizational Culture on Accounting Fraud Tendencies With Accounting Information Systems As Moderating Variables The Effect of Internal Control and Organizational Culture on Accounting Fraud Tendencies With Accounting Information Systems As Moderating Variables
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Abstract
This study aims to examine the effect of internal control and organizational culture on accounting fraud tendencies. This study also examines accounting information systems in moderating the effect of internal control and organizational culture on accounting fraud tendencies. The sample in this study were 79 Islamic banking employees in Padang City. Data were collected by questionnaire and estimated by using multiple linear regression analysis and interaction test for moderating variables. The results of this study indicate that internal control and organizational culture partially have a negative effect on the tendency of accounting fraud. The accounting information system can strengthen the negative effect of internal control on the tendency of accounting fraud but it is not the case for the organizational culture on the tendency of accounting fraud.
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