Efektivitas Sistem Pengendalian Internal Dalam Mencegah Kecurangan Akuntansi: Peran Moderasi Etika Perilaku

Fransiska Yati Re'eng; Ratih Dewi Titisari Haryana

doi:10.30587/jcaa.v5i1.12090

Authors

Fransiska Yati Re'eng Sekolah Tinggi Ilmu Ekonomi YAPAN
Ratih Dewi Titisari Haryana Sekolah Tinggi Ilmu Ekonomi YAPAN

DOI:

https://doi.org/10.30587/jcaa.v5i1.12090

Keywords:

Internal control systems, ethics of conduct, prevention of accounting fraud

Abstract

This study examines the effect of internal control system effectiveness on the prevention of accounting fraud and investigates the moderating role of ethical behavior in this relationship. Accounting fraud remains a critical concern for both public and private organizations; therefore, effective internal controls supported by ethical conduct are essential to reduce fraud risks. This study employed a quantitative explanatory design with a causal associative approach. The population consisted of employees working in legally registered business entities, including limited liability companies, limited partnerships, and micro, small, and medium-sized enterprises in Surabaya. The respondents were employees responsible for accounting, finance, and taxation functions. Data were collected through a five-point Likert-scale questionnaire distributed to a minimum of 100 purposively selected respondents. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings indicate that internal control system effectiveness has a positive and significant effect on accounting fraud prevention. Ethical behavior also positively influences fraud prevention and strengthens the relationship between internal control effectiveness and accounting fraud prevention. These findings suggest that organizations can enhance their fraud prevention capacity by implementing reliable internal control systems while fostering ethical values and appropriate employee behavior.

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