MODERASI PENGENDALIAN INTERNAL PADA HUBUNGAN PENGARUH KEADILAN ORGANISASIONAL TERHADAP TINGKAT KECURANGAN (FRAUD) (Studi Pada Kantor Sekretariat Daerah Kota Semarang)

Abstract

The disadvantage of accounting fraud is declining accountability management and make the shareholders to increase monitoring costs against management. In general, accounting-related fraud corruption. In the prevalent corruption measures conducted are manipulating records, dakument removal and mark-ups. This an adverse action or economy of a state financial countries, and this action is a form of accounting fraud. With establish and implement internal controls are good and right in a company then the company will become easier in achieve a common goal and to minimize the risk. Wilkinson et al. (1996) revealed that "if an internal control has been established then all operations, physical resources, and data will be monitored and under control, objectives will be achieved, the risk becomes small, and the resulting information will higher quality. " This study aims to analyze the effect of control system internally on the relationship between organizational justice to the level of fraud and to analyze the influence of an ethical environment, risk management training, against a system of internal pengaendalian and internal audit activity against pengaendalian system internally. The samples are civil servants civilians who worked in the Office of the Regional Secretariat of Semarang, amounting to 63 people. Data analysis was performed using MRA test (Moderating Regression Analysis) and multiple linear regression. Based on the results of data analysis concluded that the interaction Justice Organization with the Internal Control System) has influence means of Fraud (Fraud Level) employees. In addition, variable Ethical Environment, Training, Risk Management and Internal Audit Activities positive effect on the Internal Control System.