Penelitian ini menguji hubungan budaya organisasi, moralitas individu dan sistempengendalian internal terhadap pencegahan kecurangan. Sistem pengendalianinternal dalam penelitian ini berperan sebagai variabel intervening. Pengujianpenelitian ini menggunakan kuesioner untuk mengumpulkan data. Populasi daripenelitian ditujukan kepada beberapa pegawai swasta di Indonesia denganberbagai level posisi sebanyak 200 orang dan sampelnya sebanyak 102 orang.Kuesioner tersebut dianalisis dengan menggunakan SEM (Structural EquationModelling) dan di olah dengan menggunakan aplikasi AMOS Versi 24. Hasil daripengolahan data tersebut menunjukan variabel budaya organisasi, moralitasindividu dan budaya organisasi dengan sistem pengendalian internal sebagaivariabel intervening berpengaruh signifikan positif terhadap pencegahankecurangan.
The objective of this empirical study is to analyse the influence of dividend policy, company growth, and income smoothing to earnings informativeness on manufacturing companies listed on Indonesia Stock Exchange in 2016 -2018. Earnings informativeness represents market reaction of price change to company's unexpected earnings which is proxied by earnings response coefficient. This study also uses corporate governance measured by the ASEAN Corporate Governance Scorecard as moderating variable. The samples used in this research were 129 originating observations from 47 manufacturing companies listed on the Indonesia Stock Exchange during period of 2016 to 2018. The results show that income smoothing has a positive influence to earnings response coefficient while dividend policy, and company growth do not have positive influences to earnings response coefficient. CG strengthens the influence of income smoothing to earnings response coefficient. However, CG does not moderate the influence of dividend policy and company growth to earnings response coefficient.
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