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All Journal Hita Akuntansi dan Keuangan
Lestari, Ni Putu Juni
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Economics, Econometrics & Finance

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Pengaruh Pengendalian Internal, Whistleblowing System Dan Moralitas Individu Terhadap Pencegahan Kecurangan (Fraud) Pada LPD Se-Kecamatan Ubud Lestari, Ni Putu Juni; Wati, Ni Wayan Alit Erlina; Pratiwi, Ni Putu Trisna Windika
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/qe9j0m16

Abstract

Accounting knowledge plays a crucial role in the effective management of LPD funds. However, there is also the potential for misuse of this knowledge, leading to issues such as fraud. This study aims to investigate the impact of internal control, whistleblowing systems, and individual morality on fraud prevention within LPDs in the Ubud District. The study's population consists of all LPD employees in the Ubud District, comprising 378 employees across 30 LPDs. Data was collected from all 378 employees using a saturated sampling technique. The analysis methods employed include multiple linear regression, the coefficient of determination, as well as t-tests and F-tests. The results show that internal control systems, whistleblowing mechanisms, and personal ethical standards each contribute positively and significantly to the prevention of fraud.
Co-Authors Ni Wayan Alit Erlina Wati Pratiwi, Ni Putu Trisna Windika