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All Journal Hita Akuntansi dan Keuangan
Ni Kadek Ari Erliani
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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Pengaruh Keefektifan Pengendalian Internal, Komitmen Organisasi, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi Ni Kadek Ari Erliani; Putu Nuniek Hutnaleontina
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.v4i4.3855

Abstract

The purpose of this study is to determine the impact of internal control effectiveness, organizational commitment, and information asymmetries on the propensity for accounting fraud in the BUMDes of Bendadem District, Karangasem Province. The population for this study was all his BUMDes staff in the Bevandem District, with a total of 65 persons obtained through direct observation in the field. The sample size for this study was 65 individuals determined by nonprobability sampling techniques and tested using multiple linear regression analysis techniques. The results of this study show that the effectiveness of internal controls and organizational commitments have a significant negative impact on the propensity for accounting fraud. Information asymmetry has a positive impact on the propensity for accounting fraud. VillageOwned Enterprises (BUMDes) across the Bendadem District of the Karangasem Regency should be able to improve the internal control system within their organizations in the future so that they can increase their organizational commitment to avoid accounting fraud
Co-Authors Putu Nuniek Hutnaleontina