Can Obedience to Accounting Rules Moderate the Effect of Individual Morality, Internal Control and Fraud of Financial Statement?

. The purpose of this study was to examine the relationship between individual morality, internal control and fraud of financial statement with the obedience of accounting rules as a moderating variable. The sampling technique of this study was purposive sampling. This paper uses a Moderated Regrestion Analysis (MRA) method with total observation to 21 subdistrict and 5 village at Magelang district. The finding of this paper shows has not the association between internal control, individual morality and fraud of financial statement. Next, when this paper interact individual morality, internal control and fraud of financial statement is not moderated by obedience to accounting rules. The significant positive relationship between obedience to accounting rules and financial of financial statement. This findings show that obedience to accounting rules is an important role between internal control and fraud of financial statement. These findings are expected to inform regulatory bodies obedience on the role of obedience to accounting rules in financial reporting, which can assist in regulatory reforms and inform the Good Corporate Governance.