PENGARUH LOCUS OF CONTROL INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA, DAN TEKANAN FINANSIAL TERHADAP PENCEGAHAN FRAUD DENGAN MORALITAS INDIVIDU SEBAGAI PEMODERASI

ABSTRACK ANISA FITRYANTI, Locus of Internal Control, Human Resource Competence and Financial Pressure on Fraud Prevention with Individual Morality as Moderation (Supervised by Amiruddin and Aini Indrijawati). The research aims to examine the effect of the locus of the internal control, human resource competence, financial pressure on the fraud prevention and individual morality in moderating the locus of the internal control, human resource competence, financial pressure on the fraud prevention. the research was conducted in 25 Regional Goverment Work units (SKPD) Makassar City. the research used the quantitative researh method. the samples were the non probability sampling by adopting the purposive sampling technique. the research samples were as many as 110 respondents. the research used the primary data, the data were collected by disseminating the questionnaires with the self administrative method. the stactistical method used to test the hypothesis was the structural equation model (SEM). the results indicates that the locus of the internal control and human resource competence has the positive effect on the fraud prevention, while the financial stress has the negative effect on the fraud prevention, the the moderation effect in the research shows that the individual morality strengthens the influence of the locus of the internal control and human resource competence on the fraud prevention. meanwhile, the individual morality weakens the influence of the financial pressure on the fraud prevention.