PENGARUH SISTEM PENGENDALIAN INTERNAL, PERILAKU TIDAK ETIS DAN BUDAYA ORGANISASI TERHADAP KECENDRUNGAN KECURANGAN (FRAUD) PADA LEMBAGA PEKREDITAN DESA (LPD) SE-KECAMATAN SUSUT

  • Ni Wayan Erika Universitas Hindu Indonesia
  • Sang Ayu Putu Arie Indraswarawati Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v3i1.2282
Keywords: Internal Control System, Unethical Behavior, Organizational Culture and Fraud Tendency

Abstract

Fraud is a deliberate fraud that causes losses to other parties and provides benefits to
the perpetrator of the fraud and / or his group. This study aims to determine the effect of internal
control systems, unethical behavior, and organizational culture on the (fraud) tendency to cheat.
This research was conducted at the Village Credit Institution (LPD) in Susut District. The sample
in this study were 167 LPD employees. The sampling method used is proposive sampling. The
data analysis technique used in this research is descriptive statistics, validity test, reliability test,
classical assumption test, multiple linear regression, coefficient of determination, F test, and t
test. From the results of this study that the internal control system variable has no effect on the
tendency of fraud. The variable of unethical behavior has a positive and significant effect on the
(fraud) tendency to cheat. Organizational culture variables have a negative and significant effect
on the (fraud) tendency to cheat.

Published
2022-01-25
How to Cite
Erika, N. W., & Indraswarawati, S. A. P. A. (2022). PENGARUH SISTEM PENGENDALIAN INTERNAL, PERILAKU TIDAK ETIS DAN BUDAYA ORGANISASI TERHADAP KECENDRUNGAN KECURANGAN (FRAUD) PADA LEMBAGA PEKREDITAN DESA (LPD) SE-KECAMATAN SUSUT. Hita Akuntansi Dan Keuangan, 3(1), 48-64. https://doi.org/10.32795/hak.v3i1.2282
Issue
Vol. 3 No. 1 (2022): Hita Akuntansi dan Keuangan
Section
Articles