Examining the Interrelationships Among Internal Control Systems, Love of Money, Morality, and the Propensity for Corruption

E-Jurnal Akuntansi 2026 Open access

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Authors: Anak Agung Putu Galih Widari, I Wayan Gde Wahyu Purna Anggara
DOI: 10.24843/eja.2026.v36.i02.p14
Cited by: 0
References: 27

Abstract

This study seeks to investigate the impact of the internal control system, love of money, and morality on the propensity for corrupt behavior within the Regional Financial and Asset Management Agency (BPKAD) of Bali Province. The research includes a population of 153 respondents, encompassing all employees of the BPKAD. Data were analyzed using multiple linear regression techniques to identify the relationships between the variables. The results indicate that both the internal control system and morality negatively influence the likelihood of engaging in corrupt practices, while the love of money demonstrates a positive association with corrupt behavior.

Fields of Study & Subjects

Corruption and Economic Development Corporate Governance and Financial Management Financial Literacy and Behavior

Publication details

Journal / source
E-Jurnal Akuntansi
Volume
36
Issue
2
Pages
453–465
Publication date
28 February 2026
Language
EN