PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Organisasi Perangkat Daerah Kota Palu Sulawesi Tengah)

This study aims to find out and analyze the effect of government internal control system and individual morality simultaneously and partially to tendency of accounting fraud This type of research is survey research, using census method as sampling technique. The research method used in this study is quantitative research. Data analysis techniques using multiple linear regression. the results shows the effect of government internal control both partially have a negative and significant tendency of accounting fraud and individual morality both partially have a negative and significant tendency of accounting.