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Original Research

THE INFLUENCE OF ORGANIZATIONAL CULTURE, THE ROLE OF INTERNAL AUDITORS AND INDIVIDUAL MORALITY ON FRAUD PREVENTION

RITA J. D. ATARWAMAN

Vol 18, No 04 ( 2023 )   |  DOI: 10.17605/OSF.IO/T9KY7   |   Author Affiliation: Faculty of Economics and Business, Accounting Study Program, Pattimura University.   |   Licensing: CC 4.0   |   Pg no: 1415-1422   |   Published on: 28-04-2023

Abstract

The purpose of this study is to determine the impact of organizational culture, the role of internal audit, and personal ethics on fraud prevention. The survey type adopts a quantitative survey using primary data of questionnaire distribution. The sampling technique uses targeted sampling. The population groups used in this study are Bank BRI, BTN, Artagraha, Maluku Bank/Malut in Ambon city and the sample size for this study is 36 of him consisting of bank chiefs. Internal auditor and accountant. The data analysis method used is multiple regression analysis. The results showed that company culture, internal audit's role, and individual morale have a positive and significant impact on fraud prevention. The results of this study show that organizational culture, internal audit's role, and individual morale all have a positive impact on fraud prevention.


Keywords

Organizational Culture, Role of Internal Audit, Personal Morality Fraud Prevention.