THE EFFECT OF INTERNAL CONTROL, ORGANIZATIONAL COMMITMENTAND COMPENSATION ON ACCOUNTING FRAUD POTENTIALS WITHINDIVIDUAL MORALITY AS A MODERATING VARIABLE

Abstract

This research aims to examine the effect of internal control, organizational commitment and compensation on accounting fraud potentials with individual morality as a moderating variable. This research was conducted in the government of all villages of Lowokwaru and Kedungkandang districts, involving the samples of 27 village apparatus selected through non probability sampling. Data are obtained by questionnaires distributed to respondents. The research results exhibit that internal control and organizational commitment have a negative effect while compensation has a positive effect on the accounting fraud potentials. Individual morality moderates the effect of internal control and compensation on the accounting fraud potentials. However, individual morality does not moderate the effect of organizational commitment on the accounting fraud potentials.