The Effect of Internal Control Systems and Organizational Commitment on Fraud Prevention with Islamic Work Ethics As A Moderating Variable

Abstract

Purpose – This research aims to obtain empirical evidence about the effect of the Internal Control System and  Organizational Commitment of Fraud Prevention with Islamic Work Ethics as a moderating variable.

Design/methodology/approach – This research uses quantitative research. This research was candocted using a questionnaire distributed to public and private teachers in Indonesia, namely 150 questionnaire distributed via Whatsapp and Instagram. Each questionnaire distributed contained 43 questions to be answered by the respondents. From the distribution of questionnaire carried out, 110 respondents were obtained who gave answers from 4 regions. To get the result of this study, research used PLS SEM Version 3.0.

Findings – This result of this study determine that the internal control system has a positive and significant effect on fraud prevention, organizational commitment has a positive and significant effect on fraud prevention, Islamic work ethics cannot strengthen the relationship between the internal control system and fraud prevention and Islamic work ethics can strengthen the relationship between organizational commitment and fraud prevention.

Research limitations/implications – This research focuses on fraud prevention. Thisa study adds Islamic work ethics as a moderating variable and this study presents the latest things about Islamic work ethics as a moderating variable focuses on public and private teachers in several regions.