PENGARUH TINGKAT PENDAPATAN, BUDAYA ORGANISASI, PENGALAMAN DAN ETIKA PROFESI TERHADAP PERILAKU ETIS INDIVIDU DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI

Zendy Tri Setyawan, NIM.: 19108040052 (2025) PENGARUH TINGKAT PENDAPATAN, BUDAYA ORGANISASI, PENGALAMAN DAN ETIKA PROFESI TERHADAP PERILAKU ETIS INDIVIDU DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Internal Control is a very important tool in preventing fraudulent behavior, besides that it also functions to ensure that business stakeholders continue to behave ethically. The large number of frauds in the banking industry, such as falsification of financial reports, corruption and abuse of authority, are of particular concern about the importance of effective internal control to minimize the occurrence of fraud. The novelty of this research is that it uses independent variables in the form of income level and professional ethics while also using a moderating variable in the form of internal research. This research aims to determine the factors that influence someone to behave ethically in the banking employee sector. The method used is SEM and primary data obtained through questionnaires. The sample used was 192 of the population of BPD Syariah Yogyakarta City employees. This research found that income level and experience had a significant positive effect on individual ethical behavior, while organizational culture and professional ethics had no effect on individual ethical behavior. Furthermore, the Internal Control System variable is able to negatively moderate the relationship between Income Level and Individual Ethical Behavior, however, the Internal Control System cannot moderate the relationship between Organizational Culture, Experience and Professional Ethics on Individual Ethical Behavior.

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