Authors :
Irmah Halimah Bachtiar; Ela Elliyana
Volume/Issue :
Volume 5 - 2020, Issue 12 - December
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/3h4KfVD
Abstract :
This study aims to determine the effect of
internal control systems, individual morality, apparatus
competence and gender on fraud prevention efforts in
Bulukumba Regency. This research is a survey research
using convenience sampling technique with a sample of
100 village officials from 20 villages in Bulukumba
Regency. The data were processed using multiple
regression analysis. The results showed that the internal
control system and individual morality had a significant
effect on fraud prevention efforts, however, apparatus
competence and gender did not significantly influence
fraud prevention efforts in Bulukumba Regency
Keywords :
Internal Control, Individual Morality, Apparatus Competence, Gender, Fraud.
This study aims to determine the effect of
internal control systems, individual morality, apparatus
competence and gender on fraud prevention efforts in
Bulukumba Regency. This research is a survey research
using convenience sampling technique with a sample of
100 village officials from 20 villages in Bulukumba
Regency. The data were processed using multiple
regression analysis. The results showed that the internal
control system and individual morality had a significant
effect on fraud prevention efforts, however, apparatus
competence and gender did not significantly influence
fraud prevention efforts in Bulukumba Regency
Keywords :
Internal Control, Individual Morality, Apparatus Competence, Gender, Fraud.
