The Role Of Individual Morality As A Moderating Variable The Effect Of Whistleblowing System, Lifestyle, And Organizational Culture On The Detection Of Fraudulent Financial Statements

Abstract

Objective: This study aims to determine the effect of the Whistleblowing System, lifestyle, and organizational culture on the detection of financial statement fraud with individual morality as a [1]moderating variable.

Methodology : This research uses associative research type. The place of research was carried out in BUMN Non-Bank in the city of Palembang. The data used is primary data. Data collection techniques are interviews and questionnaires. The sampling method used purposive sampling. The analytical method used is multiple linear regression analysis.

Results: Based on the analysis on the t test, it shows that lifestyle influences the detection of financial statement fraud, the whistleblowing system and organizational culture have no effect on the detection of financial statement fraud. In the results of the MRA analysis, individual morality does not moderate the Whistleblowing System and organizational culture as a moderator for the detection of fraudulent financial statements, while individual morality acts as a moderator predictor for lifestyle.

Limitations: The research only examines the effect of the Whistleblowing System, lifestyle and organizational culture on the detection of financial statement fraud, resulting in termination of 25.3%.