The Effect of Internal Control on Fraud Trends in Financial Statements with Exoteric Religiosity and Esoteric Religiosity as Moderating Variables

This study aims to examine and analyze the effect of internal control on fraud tendencies in financial statements with exoteric religiosity and esoteric religiosity as a moderating variables. The method used in this study uses a quantitative method with 32 samples. The results of this study indicate that internal control has a negative effect on fraud tendencies in financial statements and exoteric religiosity and esoteric religiosity variables moderate the relationship between the two. Keywords: Internal Control, Fraud, Religiosity, Exoteric, Esoteric, Financial Statements DOI: 10.7176/RJFA/11-16-15 Publication date: August 31 st 2020