Pengaruh Budaya Organisasi, Pengendalian Internal dan Moralitas Individu Terhadap Pencegahan Fraud pada Inspektorat Provinsi Papua

Abstract

       This study aims to analyze the effect of self efficacy, locus of control, and personality type on audit judgment. This type of research is explanatory research and the theory used in this research is Fraud Triangle Theory and Moral Kolhberg Theory. The population used is auditors who work at Regional Inspectorate Papua Province. The number of samples was 35 people, who were selected by purposive sampling method and used primary data, which was done by collecting questionnaires. The analytical method used is the method of multiple regression analysis and hypothesis testing is done using a partial test. The results showed that organizational culture has a positive and insignificant effect on fraud prevention, internal control has a positive and significant effect on fraud prevention, and individual morality has a negative and significant effect on audit judgment.