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All Journal International Journal of Management Research and Economics
Ni Putu Handayani Utami Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of the Bystander Effect, Individual Morality, and Financial Pressure on the Tendency to Commit Fraud in Village Credit Institutions (LPDs) Across Tabanan Regency Ni Putu Handayani Utami Dewi; Anak Agung Ngurah Agung Kresnandra
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3441

Abstract

The tendency to commit fraud refers to unlawful actions carried out with the intention of gaining personal benefit. Fraud cases frequently occur in various financial institutions, including Village Credit Institutions (Lembaga Perkreditan Desa or LPDs) in Tabanan Regency. This highlights the need for further research on the factors contributing to fraudulent tendencies. This study aims to examine the influence of the bystander effect, individual morality, and financial pressure on the tendency to commit fraud in LPDs across Tabanan Regency. The study involved 90 LPD administrators selected using the area sampling method. Data were collected through questionnaires distributed directly at the research sites. The collected data were then tested and analyzed using multiple linear regression analysis with SPSS 27 software. The results indicate that the bystander effect and financial pressure have a positive influence, while individual morality has a negative influence on the tendency to commit fraud in LPDs across Tabanan Regency. The implications of this study are both theoretical and practical. Theoretically, the study supports the Fraud Hexagon Theory and contributes to empirical research on fraudulent tendencies. Practically, the findings can serve as a reference for institutions to pay closer attention to employee behavior in order to mitigate the tendency to commit fraud.
Co-Authors Anak Agung Ngurah Agung Kresnandra