JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi

Determinan Kecenderungan Fraud Di Era Pandemi Covid19 Yang Dimoderasi Budaya Tri Hita Karana

A.A. Made Citra Adelia (Universitas Pendidikan Ganesha)
Edy Sujana (Universitas Pendidikan Ganesha)
I Gusti Ayu Purnamawati (Universitas Pendidikan Ganesha)



Article Info

Publish Date
16 Apr 2023

Abstract

Abstract The weakening of the economic sector has an impact on the number of Fraud cases that occur. This study aims to examine and analyze the effect of compensation suitability, situational leadership style, individual morality, and Whistleblowing on Fraud tendencies in the COVID-19 pandemic era, as well as to examine and analyze the suitability of compensation, situational leadership style, individual morality, and Whistleblowing moderated by culture. Tri hita karana against the tendency of Fraud in the era of the COVID-19 pandemic. The population in this study were employees at RSIA Harapan Bunda, amounting to 49 people. This study uses a saturated sample, which means that the entire population is sampled. The data in the study were collected through a questionnaire method. The analytical method used is MRA using the SPSS 22 program. This study uses the theory of Fraud pentagon and attribution theory. The results showed that the suitability of compensation, situational leadership style, individual morality, and Whistleblowing had a significant negative effect on the tendency of Fraud, and the tri hita karana culture was able to moderate the effect of the suitability of compensation, situational leadership style, individual morality, and Whistleblowing on the tendency of Fraud.   Keywords : thk culture, tendency fraud, COVID-19

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Journal Info

Abbrev

S1ak

Publisher

Subject

Humanities Social Sciences

Description

IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for ...