15May 2019

MODERATION OF THE INTERNAL CONTROL SYSTEM ON THE EFFECT OF UNETHICAL BEHAVIOR ON ACCOUNTING FRAUD IN THE ENREKANG REGENCY

  • Masters in Regional Finance, Faculty of Economics and Business, University of Hasanuddin, Indonesia.
  • Faculty of Economics and Business, University of Hasanuddin, Indonesia.
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This study aims to provide a review of the effect of locus of control and professionalism on whistleblowing intention and organization commitment as a moderating variable. The research object in this study was in the State Financial Controller (BPKP) West of Sulawesi. Total population was 97 auditors and the technique of determining the sample uses simple random sampling and the sample is choosen randomly regardless of the level in the member of the population with a total sample of 78 respondents. The data were analyzed using moderated regression analysis (MRA) by means of SPSS version 22 software. The results of the research indicate that (1) locus of control has a positive andsignificant effect on whistleblowing intention; (2) professionalism has a positive and significant effect on whistleblowing intention; (3) organizational commitment moderates and strengthens the relationship of locus of control on whistleblowing intention; and (4) organizational commitment moderates and strengthens the relationship professionalism on whistleblowing intention.

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[Nurdiana Ningsih, Andi Kusumawati, Mursalim Nohong (2019); MODERATION OF THE INTERNAL CONTROL SYSTEM ON THE EFFECT OF UNETHICAL BEHAVIOR ON ACCOUNTING FRAUD IN THE ENREKANG REGENCY Int. J. of Adv. Res. 7 (May). 437-450] (ISSN 2320-5407). www.journalijar.com

NURDIANA NINGSIH
HASANUDDIN UNIVERSITY, INDONESIA

DOI:

Article DOI: 10.21474/IJAR01/9057      
DOI URL: https://dx.doi.org/10.21474/IJAR01/9057

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