Pengaruh Budaya Organisasi dan Moralitas Individu terhadap Pencegahan Kecurangan dengan Pengendalian Internal sebagai Variabel Moderasi

Abstract

This study aimed to analyze the effects of organizational culture and individual morality on fraud prevention, with internal control as a moderating variable, within the Regional Government Organizations of the Gorontalo City Government. The study employed a quantitative survey approach, with questionnaires distributed to 58 respondents, comprising heads and treasurers from 21 regional government organizations. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings revealed that organizational culture had no significant effect on fraud prevention, whereas individual morality had a positive and significant effect. Internal control did not moderate the relationship between organizational culture and fraud prevention, but moderated the effect of individual morality on fraud prevention. These findings indicated that fraud prevention in the public sector was more strongly affected by individual internal factors, supported by an affective internal control system, than by organizational culture alone. This study provides empirical contributions to the literature on fraud prevention in the government sector and serves as a basis for strengthening the integrity of government officials and the effectiveness of internal controls in promoting good governance.