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The Influence of Organizational Commitment on Employee Fraud with Effectiveness of Internal Control and Organizational Justice as a Moderating Variable

Year: 2015

Type: conference-paper

Abstract: This research was carried out by as many as 34 employees in Bandung city government agencies that work on Accounting and Finance Section in Bandung City Government. Sampling technique used purposive sampling. The collection of data is used with questionnaires. These results indicate that there is a positive effect of organizational commitment to employee fraud, there is a negative influence between organizational commitment to employee fraud with moderation effectiveness of internal control and there is a negative influence between organizational commitment to employee fraud with justice organizations in moderation.

Source: Procedia - Social and Behavioral Sciences

DOI: 10.1016/j.sbspro.2015.11.142

Authors: Daniel Manurung, Agatha Rinta Suhartadi, Nugraha Saefudin

Institution: Universitas Widyatama

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W2192144130

FWCI: 6.404

Cites: 1

Cited by: 34

Related to: 10