PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEGAWAI TERHADAP FRAUD DENGAN MORALITAS SEBAGAI MODERASI (Studi pada 42 desa 8 kecamatan di Kabupaten Jombang)

The purpose of this study is to test, analyze, and determine the effect of the internal control system, employee performance on fraud with morality as a moderation variable. The sample in this study was 120 apparatus respondents in 42 villages, 8 sub-districts of Jombang Regency using purposive sampling techniques. This type of research is associative with data analysis conducted using outer model tests, inner models and hypothesis tests assisted using Smart PLS 3.0 test tools. The results of this study show that the internal control system and employee performance affect fraud. Morality weakens the system of internal control against fraud. Morality strengthens employee performance against fraud.