@article{Puspitasari_Sukhemi_2023, title={Pengaruh Pengendalian Internal, Moralitas Individu, Dan Religiusitas Terhadap Fraud}, volume={11}, url={https://jurnal.ibik.ac.id/index.php/jiakes/article/view/1619}, DOI={10.37641/jiakes.v11i1.1619}, abstractNote={<p><em>This study aims to determine the effect of internal control, individual morality, and religiosity on fraud at the foundation. Data were obtained by distributing quetionnaires directly and using google forms as many as 57 respondents at founations in the social, humanitarian, and religious fields located in the Special Region of Yogyakarta. This study develops the results of previous studies by adding a religiosity variable. The samping technique used purposive sampling method. The resulting data were analyzed by validity test, reliability test, and multiple linear analysis test. The result showed that (1) Internal Control has a negative effect on fraud, (2) Individual Morality has no effect on fraud, (3) Religion has a negative effect on fraud. To able to create financial reporting of foundations that avoid fraud, it is necessary to implement internal control and strengthen religiosity for foundation management.</em></p> <p><em>Keywords: Internal Control, Individual Morality, Religiosity, and Fraud</em></p> <p><strong><em> </em></strong></p> <p><strong>ABSTRAK</strong></p> <p>Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal, moralitas individu, dan religiusitas terhadap <em>fraud</em> pada yayasan. Data diperoleh dengan menyebarkan kuesioner secara langsung dan menggunakan <em>google formulir </em>sebanyak 19 yayasan atau 57 respoden pada yayasan dibidang sosial, kemanusiaan, dan keagamaan yang berada di Daerah Istimewa Yogyakarta. Penelitian ini mengembangkan hasil penelitian terdahulu dengan menambahkan variabel religiusitas. Teknik pengambilan sampel menggunakan metode <em>purposive sampling. </em>Data yang dihasilkan dianalisis dengan uji validitas, uji reliabilitas, dan uji analisis linear berganda. Hasil penelitian menunjukkan bahwa (1) Pengendalian Internal berpengaruh negatif terhadap <em>fraud</em>, (2) Moralitas Individu tidak berpengaruh terhadap <em>fraud</em>, (3) Religiusitas berpengaruh negatif terhadap <em>fraud</em>. Untuk dapat terciptanya pelaporan keuangan yayasan yang terhindar dari <em>fraud, </em>maka perlu diterapkannya pengendalian internal dan penguatan religiusitas bagi pengurus yayasan.</p> <p><strong> </strong></p> <p>Kata Kunci: Pengendalian Internal, Moralitas Individu, Religiusitas, dan <em>Fraud</em></p>}, number={1}, journal={Jurnal Ilmiah Akuntansi Kesatuan}, author={Puspitasari, Dewi and Sukhemi, Sukhemi}, year={2023}, month={Feb.}, pages={101–110} }