Determinants of Fraud Tendency With Internal Control System (SPI) as a Moderating Variable (Study of Savings and Loan Cooperatives in Sikka District)

Determinants of Fraud Tendency With Internal Control System (SPI) as a Moderating Variable (Study of Savings and Loan Cooperatives in Sikka District)

This study aims to test the effect of fraud diamond theory on fraud tendencies with internal control systems as moderating variables. This study uses 135 sample data taken using a purposive method based on criteria. The research method used is quantitative with a survey approach. The data used in t...

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Bibliographic Details
Main Authors: Fransiska Trisyami Irmayati Subu, Lilis Ardini, Kurnia Kurnia
Format: Article
Language:English
Published: Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2024-12-01
Series:Indonesian Interdisciplinary Journal of Sharia Economics
Subjects:
Pressure, Opportunity, Rationalization, Capability, Fraud Tendency, Internal Control Systems
Online Access:https://e-journal.uac.ac.id/index.php/iijse/article/view/5906
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