PENGARUH AUDIT INTERNAL, INTERGRITAS KARYAWAN SERTA MORALITAS KARYAWAN TERHADAP KECENDERUNGAN KECURANGAN KARYAWAN PADA PT. CENTRAL PACIFIC PRIMA

Abstract

This study aims to determine and analyze the effect of internal audit, employee integrity and individual morality on employee fraud tendencies both partially and simultaneously. The research design in this study iscausality research with a quantitative approach. The sample in this study amounted to 50 respondents using sampling techniques using saturated sampling. The analysis method used is multiple linear analysis method. The results showed that Internal Audit, Employee Integrity and Individual Morality simultaneously had a positive and significant effect on the tendency of employee fraud at PT Central Pasific Prima, Internal Audit had a positive and significant effect on the tendency of employee fraud at PT Central Pasific Prima, Employee Integrity had a positive and significant effect on the tendency of employee fraud at PT Central Pasific Prima and Individual Morality had a positive and significant effect on the tendency of employee fraud at PT Central Pasific Prima.