Pengaruh Pengendalian Internal dan Moralitas Individu terhadap Pencegahan Kecurangan (Fraud) Akuntansi pada Perusahaan Dagang di Kecamatan Padang Barat Effect of Internal Control and Individual Morality on the Prevention of Accounting Fraud in Trading Companies in Padang Barat Subdistrict

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Page Numbers: 882-902
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Published: Mar 2, 2026
Digital Object Identifier: 10.58578/arzusin.v6i2.9224
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Authors:
Dewi Zulvia1, Mareli Zai2
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Dewi Zulvia
STIE KBP Padang
Mareli Zai
STIE KBP Padang

Abstract

Accounting fraud is a serious problem for trading companies because it can cause financial losses and undermine stakeholders’ trust, thereby necessitating effective internal control and high individual morality to minimize such practices. This study aimed to analyze the effect of internal control and individual morality on the prevention of accounting fraud in trading companies, with a specific focus on CV Mekkah Granit in Padang Barat Subdistrict. The research employed a quantitative approach using primary data obtained through questionnaires completed by 50 employee respondents. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that internal control and individual morality simultaneously have a significant effect on the prevention of accounting fraud. Partially, both variables also have a positive and significant effect on fraud prevention, confirming that an adequate internal control system and high individual morality play an important role in reducing fraudulent practices in trading companies. The study concludes that strengthening internal control and fostering individual morality contribute to the prevention of accounting fraud, while also supporting improved operational effectiveness and the integrity of the company’s financial statements.

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How to Cite
Zulvia, D., & Zai, M. (2026). Pengaruh Pengendalian Internal dan Moralitas Individu terhadap Pencegahan Kecurangan (Fraud) Akuntansi pada Perusahaan Dagang di Kecamatan Padang Barat. ARZUSIN, 6(2), 882-902. https://doi.org/10.58578/arzusin.v6i2.9224

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Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

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