Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Hita Akuntansi dan Keuangan
Ni Kadek Kristina Devi
Universitas Hindu Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Whistleblowing, Ketaatan Aturan Akuntansi, Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada LPD Se- Kecamatan Penebel Ni Kadek Kristina Devi; I Wayan Sudiana
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3405

Abstract

Fraud is a form of violation where accounting practices are not carried out in accordance with the applicable rules in an institution. Fraud certainly needs to be prevented so as not to have a bad impact on the company. This research was conducted to analyze the factors that can cause fraud in the organization such as whistleblowing, compliance with accounting rules and organizational commitment. LPD employees throughout Penebel District are used as a population with a research sample of 163 people whose data will be analyzed using multiple linear regression analysis techniques. The results show that tax whistleblowing, compliance with accounting rules, and organizational commitment have a reverse or negative relationship with the tendency of accounting fraud.
Co-Authors I Wayan Sudiana