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All Journal E-Jurnal Akuntansi
Putu Peni Ulantari
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Locus of Control, Whistleblowing, Compensation Appropriateness and Accounting Fraud Tendencies Putu Peni Ulantari; I Wayan Suartana
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The study aims to analyze the effect of locus of control, whistleblowing,and suitability of compensation on the tendency of village creditinstitutions (LPD) to commit fraudulent accounting. The theory usedis the Fraud Triangle Theory. The research was conducted at LPD inBuleleng Regency. The final sample size is 70 LPD officers usingpurposive sampling method. Data were analyzed using multiple linearregression with the help of SPSS Statistics 25 software. The resultsshowed that locus of control had a positive effect on the tendency of LPDprajuru accounting fraud. Meanwhile, whistleblowing and suitabilityof compensation have a negative effect on the tendency of LPD employeeaccounting fraud.
Co-Authors I Wayan Suartana