DETERMINAN FAKTOR FRAUD DENGAN KEEFEKTIFAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Pada Organisasi Perangkat Daerah Kabupaten Keerom)
he purpose of this study was to test and analyze the Determinant of the Fraud Factor with the
Effectiveness of Internal Control as a Moderation Variable in the Keerom District Government
Organizations. The research population were all 28 Regional Apparatus Organizations, where the
sample in this study was the Head of the Regional Apparatus Organization, Head of Division.
Accounting and Head of subdivision.General/administration in each Regional Apparatus
Organization. The Test was accomplished about 77 sample respondents by using probability
sampling. Data collection was collecting by directing a survey. Hypothesis testing was empirically
tested by using Smart PLS.
The results showed that information asymmetry was affecting the tendency of accounting fraud. The
pursuance of accounting regulations was not affecting the likelihood of accounting fraud. The
suitability of compensation has influenced the leaning of accounting fraud. The leadership has
influenced the tendency of accounting fraud. The effectiveness of internal control has moderated the
information asymmetry towards accounting fraud tendencies. The internal control has moderated
the accounting enforcement of trends in accounting fraud. The usefulness of internal controls has
moderated the suitability of compensation for accounting fraud tendencies. The effectiveness of
internal controls moderates leadership towards accounting fraud trends.