Pengaruh Efektivitas Pengendalian Internal, Whistleblowing, dan Penegakan Hukum terhadap pencegahan kecurangan (FRAUD) pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kerambitan

Ni Kadek Indah Yunia Sari (Universitas Hindu Indonesia)
Ni Komang Sumadi (Universitas Hindu Indonesia)
Ni Made Endra Lesmana Putra (Universitas Hindu Indonesia)

Hita Akuntansi dan Keuangan
Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan

The Village Credit Institution as a financial institution that collects village community funds should be maintained so that it does not experience bankruptcy due to fraud. This research was conducted as an effort to see what factors can help prevent fraud such as the Effectiveness of Internal Controls, Whistleblowing, and Law Enforcement. This study used 26 LPDs in Kerambitan District as a population where 77 people were determined to be the research sample. The data obtained at the research site will be processed using multiple linear regression analysis techniques. The results of the study stated that the three independent variables used were able to prevent fraud that might occur in the LPD.