The Influence of Internal Control and Individual Morality on Fraud Prevention in Industrial Garment Company

Farida Azhari; Bunga Indah Bayunitri

doi:10.30741/assets.v9i1.1446

Authors

Farida Azhari Universitas Widyatama
Bunga Indah Bayunitri Universitas Widyatama

DOI:

https://doi.org/10.30741/assets.v9i1.1446

Keywords:

Fraud Prevention, Individual Morality, Internal Control

Abstract

The purpose of this study is to ascertain whether fraud prevention at CV X, Bandung Regency, is impacted by internal control and personal ethics. Internal control and personal morality are the independent variables that are being examined in this study. Preventing fraud is the dependent variable. The quantitative descriptive approach method is the research methodology employed in this study. The study's population consisted of 58 workers at CV X Kab. Bandung. The census method with purposive sampling was the sample strategy employed in this investigation. 58 employees of CV X Kab. Bandung serve as the research's sample size. At a significance level of 5%, multiple linear regression analysis is the analysis approach employed in this study. Based on the results of the study, it shows that internal control, individual morality on fraud prevention at CV X Kab.bandung included in the good category. Besides that partial research results (t test) show that internal control affects fraud prevention in CV X Kab.bandung and individual morality affects fraud prevention in CV X Kab.bandung.

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