Pengaruh Audit Internal dan Religiusitas Terhadap Kecurangan Pelaporan Keuangan

Financial reporting fraud is the least common type of fraud, but causes most significant median loss USD 800,000. Given magnitude impact fraudulent financial reporting, academics need to understand actions that can be used reduce reporting. This study aims examine effect internal audit and religiosity on behaviour. Using an experimental design, subjects were randomly assigned two conditions (strong weak) their level was measured (low high). The results showed a strong could mitigate On other hand, high does not affect paper differs from previous studies examined at behavioural stage no longer intention stage. also contributes providing solutions behavior by using combination external factors audit) individual (religiosity).