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P. D’yan Yaniartha Sukartha
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Economics, Econometrics & Finance

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Faktor-faktor yang Mempengaruhi Terjadinya Kecenderungan Kecurangan (Fraud) pada Lembaga Perkreditan Desa Kecamatan Kuta Selatan Ni Kadek Intan Karunia Listyanti; P. D’yan Yaniartha Sukartha; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 34 No 6 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i06.p13

Abstract

The purpose of this research was to examine the effect of the effectiveness of internal control, religiosity, ethical behavior, and whistleblowing to fraud tendencies. This research was conducted at t LPD in South Kuta District, totaling 9 LPDs with a total of 86 employees as respondents. Purposive sampling technique is used as a technique in sampling using a questionnaire. The findings of this study are that the effectiveness of internal control, religiosity, and ethical behavior partially had a negative effect on the fraud tendencies, while whistleblowing had no effect on the fraud tendencies. This research provides input and considerations for the leadership of the South Kuta District LPD which are expected to increase the effectiveness of internal control, religiosity, ethical behavior, and implement whistleblowing to prevent the occurrence of a tendency of fraud. Keywords: Internal Control Effectiveness; Religiosity; Ethical Behavior; Whistleblowing; Fraud Tendencies.
Co-Authors Ni Kadek Intan Karunia Listyanti Ni Ketut Rasmini