The Influence of Organizational Commitment on Employee Fraud with Effectiveness of Internal Control and Organizational Justice as a Moderating Variable

摘要

This research was carried out by as many as 34 employees in Bandung city government agencies that work on Accounting and Finance Section in Bandung City Government. Sampling technique used purposive sampling. The collection of data is used with questionnaires. These results indicate that there is a positive effect of organizational commitment to employee fraud, there is a negative influence between organizational commitment to employee fraud with moderation effectiveness of internal control and there is a negative influence between organizational commitment to employee fraud with justice organizations in moderation.