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Pengaruh Pengendalian Internal, Budaya Etis, Komitmen Afektif terhadap Kecenderungan Fraud dengan Kecerdasan Emosional sebagai Variabel Moderasi

Year: 2024

Type: article

Abstract: This research aims to look for empirical evidence regarding whether there is an influence of internal control, ethical culture, and affective commitment on fraud tendencies, with emotional intelligence as a moderating variable. This research uses a quantitative method with primary data collected through a questionnaire as a form distributed to employees who work at the company with a related to asset management jobs. A total of 164 respondents were collected in this study who met the respondent criteria. Data processing was carried out using SmartPLS 3.0 software. The research results show that there is a significant negative influence between internal control, ethical culture, and affective commitment on fraud tendencies. Emotional intelligence strengthened the influence of affective commitment on fraud tendencies, but weakened the influence of internal control and ethical culture on fraud tendencies.

Source: AKADEMIK Jurnal Mahasiswa Ekonomi & Bisnis

DOI: 10.37481/jmeb.v4i3.899

Authors: Rahma Ellok Satiti Djanoearko, Christina Dwi Astuti

Institution: Universitas Trisakti

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: W4402453165

FWCI:

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Related to: 10