The Influence of Internal Control, Leadership Morality, and Organizational Justice on the Tendency of Accounting Fraud in Regional Apparatus Organization of Bima City

Sunny Aulia Aisa Putri; Rr. Sri Pancawati Martiningsih

doi:10.55927/fjmr.v4i2.39

Authors

Sunny Aulia Aisa Putri Universitas Mataram
Rr. Sri Pancawati Martiningsih Universitas Mataram

DOI:

https://doi.org/10.55927/fjmr.v4i2.39

Keywords:

Internal Control, Leadership Morality, Organizational Justice, Accounting Fraud, Regional Apparatus Organization

Abstract

Good accounting applied by government agencies will prepare appropriate financial reports. Improving the quality of financial reporting on the performance of government agencies is expected to minimize fraud practices so that it is hoped that the Indonesian government can implement good governance for the regions and the central government. The research conducted aims to find out how the Influence of Internal Control, Leadership Morality, and Organizational Justice Prevents Accounting Fraud in Bima City Regional Apparatus Organization. The research was conducted using the Associative Quantitative research method with data processing carried out using the SPSS program, and had the result that "Internal Control, Leadership Morality, and Organizational Justice have an influence on the tendency of accounting fraud" in Bima City Regional Apparatus Organization. The results of the study show that in each Regional Apparatus Organization in Bima City, it must be wiser both in shaping the character of employees, the fairness of leaders and creating a fair and clean organizational space so that it can minimize accounting fraud in every Regional Apparatus Organization in Bima City.

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