PENGARUH BYSTANDER EFFECT, KETAATAN ATURAN AKUNTANSI DAN RELIGIUSITAS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

Abstract

Fraud has a negative result on the survival of the organization. cheating must be solved
quickly. This paper is made to provide a solution to the existence of fraud in institutions.
diaman will look at factors related to fraud such as the Bystander Effect, Compliance with
Accounting Rules and Religiosity. This research was conducted at the LPD in Abyansemal
District with a sample of 99 respondents. The results reveal that fraud tends to increase
when there is a high Bystander Effect in the organization. On the other hand, accounting
fraud can be avoided through the obedient attitude of employees to accounting rules and
the high attitude of religiosity of the individual.