INTERNAL FAKTOR YANG MEMPENGARUHIKECENDERUNGAN KECURANGAN AKUNTANSIPADA LEMBAGA PERKREDITAN DESA DI KABUPATEN KARANGASEM

Authors

  • Ni Wayan Eka Juliantari Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
  • I Gede Cahyadi Putra Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati Denpasar
  • I Ketut Sunarwijaya Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati Denpasar

Keywords:

Internal control, information asymmetry, organizational ethical, accounting fraud

Abstract

This study aims to determine the internal factors that influence the tendency of accounting fraud on LPD in Karangasem Regency. The sample in this study was 70 LPD from a total of 160 populations. Based on the analysis it is concluded that the effectiveness of internal control variables, compliance with accounting rules, suitability of compensation has a positive effect on trends in accounting fraud. Organizational ethical culture variables and management morality do not influence the tendency of accounting fraud and information asymmetry variable has a positive effecteffect on trends in accounting fraud.

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Published

2020-02-21

Issue

Vol. 2 No. 1 (2020): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles