THE INFLUENCE OF INTERNAL CONTROL EFFECTIVENESS, FINANCIAL PRESSURE, AND MANAGEMENT MORALITY ON THE TENDENCY OF ACCOUNTING FRAUD

Abstract

This study aims to examine and analyze the effect of the effectiveness of internal control, financial pressure, and management morality on the tendency of accounting fraud. This research includes quantitative research. The total population in this study were 27 Regional Apparatus Organizations in the Meranti Islands Regency. The sampling method used in this research is purposive sampling. This research was collected through a survey by distributing questionnaires, where the respondents asked of the Head of the Office of each OPD, the Head of the Finance Sub-Section, the Revenue Treasurer, the Expenditure Treasurer, and the Financial Technical Implementing Officer who worked in the Meranti Islands Regency OPD with a total of 135 respondents. The data were analyzed using multiple regression method using SPSS version 26. The results of the study prove that the effectiveness of internal control, financial pressure, and management affects morality the tendency of accounting fraud.