Impact of Individual Morality and Internal Control on Accounting Fraud Trends (Viewed From Literature Study)

Abstract

This study aims to determine the significance of the impact of individual morality and internal control on the tendency of accounting fraud. To obtain the data used journal and library data collection methods, data analysis methods used are descriptive methods, literature, and literature studies.This article concludes that individual morality has a significant negative impact on accounting fraud and internal control has a significant adverse effect on the tendency of accounting fraud.