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PENGARUH FINANCIAL PRESSURE, SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA Kadek Sinta Santika; Ni Putu Budiadnyani; Gine Das Prena; Putu Sri Arta Jaya Kusuma
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

A lot of news has spread regarding fraud cases that have occurred in Village Credit Institutions (LPD), thus making people's views on LPDs decline. The purpose of this study was to determine the effect of financial pressure, internal control system, compliance with accounting rules and organizational commitment on the tendency of accounting fraud in LPDs. This type of research is quantitative research. Data obtained from distributing questionnaires directly. The population used is all LPD employees in Badung Regency who are registered in the Badung Regency LPLPD. The sampling technique in this study used purposive sampling technique. By using a sample of 49 LPDs with 180 LPD employee respondents. Data analysis in this study used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing with the help of the SPSS program. The results of this study indicate that financial pressure has a significant positive effect on the tendency of accounting fraud, the internal control system has a significant negative effect on the tendency of accounting fraud, the observance of accounting rules has a significant negative effect on the tendency of accounting fraud, and organizational commitment has a significant negative effect on the tendency of accounting fraud.
Co-Authors A.A Kt Alit Supryadinata Anak Agung Ayu Astari Fana Anasthasia Marsha Baru Ayu Evitasari Ayu, I Gusti Bella Oktaviana Darma, I Putu Rai Putra Dewi, Ni Kadek Sri Gayatri Dewi, Pande Putu R. Aprilyani Dewi, Putu Purnama Fredy Maradona, Agus Gusi Putu Lestara Permana I Gede Cahyadi Putra I Gede Iwan Muliyawan I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Diah Utari I Gusti Ngurah Widya Hadi Saputra I Kadek Arya Wibawa Saputra I Nengah Wirsa I Putu Angga Purnamayanta I Wayan Angga Sudiartama Ida Ayu Nyoman Yuliastuti Ida Bagus Putra Pradnyana Kadek Linda Kusnita Kadek Sinta Santika Karina , Ni Kadek Ketut Tanti Kustina Komang Ani Tri Cahyanti Krisnanda, Rama Adi Kusmawan, Reynaldi Mulyana Lailatul Fitria Luh Gede Putri Kusuma Pekerti Made Pradnya Susila Margina, Rista Agustin Millawati Milawati Ni Kadek Sri Gayatri Dewi Ni Luh Gede Novitasari Ni Made Listiyani Kartika Ni Putu Ayu Riskiani Ni Putu Ayu Sulasmi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Diah Sinthia Dewi Ni Putu Ega Yulianti Utami Ni Putu Pradnya Sugiantari Putri Pertiwi, Ni Made Marlynia Sukma Puhantania Putuhena Putri, Ni Putu Pradnya Sugiantari Putu Deviyanti Putri Putu Pande R. Aprilyani Dewi Putu Purnama Dewi Putu Sri Arta Jaya Kusuma Putu Viona Prameswari Dewi Putu, Ni Luh Rai Mita Rosita Dewi, Kadek Rama Adi Krisnanda Reynaldi Mulyana Kusmawan Santika, Kadek Sinta Septiani, Ni Kadek Ayu Putri Sri Kesuma Dewi Nareswari Supryadinata, A.A Kt Alit Susila, Made Pradnya Utari, I Gusti Ayu Diah Wangi Fitriani