THE EFFECT OF EFFECTIVENESS OF INTERNAL CONTROL AND ORGANIZATIONAL JUSTICE ON THE ACCOUNTING FRAUD TENDENCIES

ABSTRACT: This study aims to obtain empirical evidence of the effect of the effectiveness of internal control and organizational justice on the accounting fraud tendencies. This research was conducted at the Karangasem Regency Regional Apparatus Organization. The number of samples taken was 29 OPD in the form of agencies and bodies with a purposive sampling technique. Data collection was carried out by means of a questionnaire. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that effective internal control and organizational justice had a negative effect on the accounting fraud tendencies in OPD Karangasem Regency. This shows that the less effective the application of internal control and organizational justice in government agencies the lower the tendency for accounting fraud to occur. The implications of the research results support agency theory, the fraud triangle theory and the theory of justice as factors causing accounting fraud. The leadership in the Karangasem Regional OPD not only considers the effective implementation of internal control but needs to pay attention to the level of fairness in working to minimize the occurrence of fraud.

Keywords: effectiveness of internal control, organizational justice, accounting fraud tendencies