E-Jurnal Akuntansi
Vol. 33 No. 7 (2023)

Locus of Control, Whistleblowing, Compensation Appropriateness and Accounting Fraud Tendencies

Putu Peni Ulantari (Faculty of Economics and Business, Universitas Udayana, Indonesia)
I Wayan Suartana (Faculty of Economics and Business, Universitas Udayana, Indonesia)

Article Info

Publish Date
31 Jul 2023

Abstract

The study aims to analyze the effect of locus of control, whistleblowing,and suitability of compensation on the tendency of village creditinstitutions (LPD) to commit fraudulent accounting. The theory usedis the Fraud Triangle Theory. The research was conducted at LPD inBuleleng Regency. The final sample size is 70 LPD officers usingpurposive sampling method. Data were analyzed using multiple linearregression with the help of SPSS Statistics 25 software. The resultsshowed that locus of control had a positive effect on the tendency of LPDprajuru accounting fraud. Meanwhile, whistleblowing and suitabilityof compensation have a negative effect on the tendency of LPD employeeaccounting fraud.

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Journal Info
E-Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...