Master of Accounting, Faculty of Economics and Business, University of Mataram, Mataram, Indonesia
Abstract
This research aims to explain the influence of organizational justice and employees' spiritual intelligence in banks on the potential for fraud, with internal control systems as moderating variables. The method used in this research is asosiatif quantitative. The data source used in this research is primary data. Data collection techniques in this research use a questionnaire. The sample in the research is determined using the simple random sampling method and using the Solvin formula to determine the minimum sample, with a total sample of 126 bank employees in Dompu Regency. The results of this research indicate that organizational justice and spiritual intelligence have a significant negative effect on the potential for fraud. The better the organizational justice and the higher the spiritual intelligence of employees in the workplace, the lower the potential for fraud. Conversely, internal control systems do not moderate organizational justice and spiritual intelligence on the potential for fraud. Internal control systems are unable to weaken or strengthen the influence of organizational justice on the potential for fraud due to mismatches between the design or implementation of internal control systems and the specific needs of the organization or work environment. Internal control systems are unable to weaken or strengthen the influence of spiritual intelligence on the potential for fraud in a context where it is assumed that internal control systems are not implemented. A high level of spiritual intelligence in employees can have a positive impact on reducing the potential for fraud.
Pratama, R., Ardana Putra, N., & Sokarina, A. (2024). Does the internal control system moderate the relationship between organizational justice and spiritual intelligence on potential fraud?. New Applied Studies in Management, Economics & Accounting, (), -.
MLA
Rizal Aldi Pratama; Nyoman Nugraha Ardana Putra; Ayudia Sokarina. "Does the internal control system moderate the relationship between organizational justice and spiritual intelligence on potential fraud?". New Applied Studies in Management, Economics & Accounting, , , 2024, -.
HARVARD
Pratama, R., Ardana Putra, N., Sokarina, A. (2024). 'Does the internal control system moderate the relationship between organizational justice and spiritual intelligence on potential fraud?', New Applied Studies in Management, Economics & Accounting, (), pp. -.
VANCOUVER
Pratama, R., Ardana Putra, N., Sokarina, A. Does the internal control system moderate the relationship between organizational justice and spiritual intelligence on potential fraud?. New Applied Studies in Management, Economics & Accounting, 2024; (): -.
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