Research Journal of Finance and Accounting
The Effect of Internal Control on Fraud Trends in Financial Statements with Exoteric Religiosity and Esoteric Religiosity as Moderating Variables
Abstract
This study aims to examine and analyze the effect of internal control on fraud tendencies in financial statements with exoteric religiosity and esoteric religiosity as a moderating variables. The method used in this study uses a quantitative method with 32 samples. The results of this study indicate that internal control has a negative effect on fraud tendencies in financial statements and exoteric religiosity and esoteric religiosity variables moderate the relationship between the two.
Keywords: Internal Control, Fraud, Religiosity, Exoteric, Esoteric, Financial Statements
DOI: 10.7176/RJFA/11-16-15
Publication date:August 31st 2020
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ISSN (Paper)2222-1697 ISSN (Online)2222-2847
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