The Influence of Internal Auditors And Organizational Justice With Company Code of Practice As Moderating Variables Against Fraud Prevention Through Employee Perceptions In PT Jaya Konstruksi Manggala Pratama Tbk

Luqman Hakim, M.Si

Doctoral Program of the Finance Management

Faculty of Graduate Studies University Mercu Buana

Jakarta, Indonesia

kapluqman@gmail.com

Sabil, SE, MM

Doctoral Program of Business Management

Pancasila University

Jakarta, Indonesia

Sabil.sbl@bsi.ac.id

ABSTRACT

This study examined the effect of employee perceptions about the role of internal auditors, justice organization with a code of conduct companies as moderating variable on the prevention of fraud through the perception of employees. The population in this study were employees working at PT Jaya Konstruksi MP, Tbk.

Purposive sampling method used in this study were employees of a permanent employee status, education Minimum Diploma 3 to Tier 2 and the length of at least 2 years working in the company. In this study, there are Several tests used are validity test that uses Corrected Item-Total Correlation, reliability test that uses Cronbach Alpha and test the hypothesis by using the coefficient of determination (r2), F test, t test and regression analysis using moderated regression analysis (MRA).

The results of this study indicate that 1) the role of the internal auditor has an effect on the prevention of fraud; 2) organizational justice has an effect on the prevention of fraud; 3) the role of internal auditors is reinforced by the company's code of conduct has an effect on the prevention of fraud; 4) organizational justice is reinforced by a code of conduct companies have an influence on the prevention of fraud as well; 5) the role of internal auditors and justice organization that is reinforced by the company's code of conduct has an effect on the prevention of fraud.

Keywords: The role of internal auditor, justice organization, the company's code of conduct, fraud prevention, Moderated regression analysis (MRA)

Luqman Hakim

Affiliation

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The Influence of Internal Auditors And Organizational Justice With Company Code of Practice As Moderating Variables Against Fraud Prevention Through Employee Perceptions In PT Jaya Konstruksi Manggala Pratama Tbk