Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of International Conference Proceedings

Village Credit Institutions and Their Tendency for having Accounting Fraud I Gede Cahyadi Putra; Putu Wenny Saitri; I Gusti Bagus Ngurah Gunadi
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.436

Abstract

This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution (LPD) in Bangli is 159 LPD with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the LPD.
Co-Authors A.A. Putu Wiwik Sugiantari AA Sudharmawan, AA Ananda, Komang Dean Anik Yuesti Astakoni, I Made Purba Ayu Anggreni, Ni Kadek Ayu Eka Septyani Budanti, Ni Putu Lion Desak Made Mya Yudia Sari Desy Wedasari Dewa Made Dwicky Putra Nugraha Diah Kumalasari, Putu Diastuti, Ni Kadek Dominicus Djoko Budi Susilo Erna Pasanda Gine Das Prena Gusti Ayu Muni Kharisma Nilla Sari Gusti Ayu Putu Wulan Rahmasari I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Gede Putu Eka Budiyasa I Gusti Agung Ayu Istri Lestari I Gusti Ayu Agung Diah Pradnya Putri I Gusti Ayu Agung Omika Dewi I Gusti Ngurah Bagus Gunadi I Gusti Putu Eka Rustiana Dewi I Kadek Bagiana I Ketut Sudipta Giri I Ketut Sunarwijaya I Komang Oka Permadi I Made Aditya Wardana I Made Bayu Wisnawa I Made Elly Virnawan I Made Tamba I Nengah Suardhika I Putu Angga Purnamayanta I Wayan Aditya Pratama I Wayan Ari Perdana I Wayan Eka Artajaya I Wayan Gde Wiryawan I Wayan Ramantha I.A Rayhita Santhi Ida Ayu Nirma Prameswari Ida Ayu Nyoman Yuliastuti Ida Ayu Ratih Manuari Ida Bagus Ngurah Ida Bagus Panji Sedana Ida Bagus Panji Sedana Intiyas Utami Ita Puspita Dewi, Ni Wayan Jayatri, Luh Dwi Kadek Apriada, Kadek Kadek Selpiana Dewi Komang Ani Tri Cahyanti Komang Dean Ananda Krisnanda, Rama Adi Krista Elnina Anggreni Kustina, Ketut Tanti Luh Gde Novitasari Luh Komang Merawati Luh Putu Rimas Putri Wahyuni Made Pradnyan Permana Usadi Megayani, Ni Kadek Muhammad Faiz Al Fatih Nengah Landra Ni Kadek Dewi Puspayanti Ni Kadek Diah Meilina Dewi Ni Kadek Ella Silvia Ni Kadek Handayani Ni Kadek Megayani Ni Kadek Vina Angelica Putri Ni Ketut Emayanti Ni Ketut Ningsih Parwati Ni Ketut Yuni Dewantari Ni Komang Adung Saptani Ni Komang Ayu Tri Utami Ni Luh Ari Yusasrini Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Luh Yonny Kaswari Ni Made Adelia Andika Putri Ni Made Dwi Puspitawati Ni Made Indah Rinita Santi Ni Made Sintya Surya Dewi Ni Nyoman Ayu Suryandari NI PUTU AYU MIRAH MARIATI Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Eka Diah Pramesti Dewi Ni Putu Eka Wahyuni Ni Putu Eva Widnyani Ni Putu Ira Cantika Ni Putu Shinta Dewi Ni Putu Yuria Mendra Ni Wayan Putri Atriani Dewi Ni Wayan Rustiarini Nyoman Yudha Astriayu Widyari Primadona, Ida Ayu Lidya Putu Asrilia Cahyani Putu Ayu Diah Widari Putri Putu Diah Asrida Putu Kepramareni Putu Wenny Saitri Putu Widhi Ekawati Rama Adi Krisnanda Romaito Situmeang Sang Ayu Made Wiska Santi, Ni Made Indah Rinita Sari, Gusti Ayu Muni Kharisma Nilla Septyani, Ayu Eka Suartama, I Wayan Oka Putra Trisnayani, Ketut Wati, Ni Wayan Aristiana Wijana, I Made Dauh Wiska, Sang Ayu Made Wulandari, Putu Riska Yuria Mendra, Ni Putu