PENGARUH BYSTANDER EFFECT DAN TEKANAN FINANSIAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) DI LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN MENGWI

  • Anak Agung Ayu Evy Putri Indraswari Universitas Hindu Indonesia
  • Ni Wayan Yuniasih Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v3i2.2766
Keywords: Bystander Effect; Financial Pressure; Fraud

Abstract

The tendency for accounting fraud to occur repeatedly is characterized by actions and
policies to eliminate or hide actual information for manipulation purposes (Udayani, 2017). The
purpose of this study is to determine the effect of the bystander effect and financial pressure on
the tendency of accounting fraud in the LPD in Mengwi District. The population in this study
were all LPD employees in Mengwi District, amounting to 306 people. The sample used was 169
employees who were determined by purposive sampling technique. The data analysis technique
used in this research is multiple linear regression analysis using SPSS software. Based on the
results of the research and discussion that have been described, it can be concluded that the
bystander effect variable has a positive and significant effect on the tendency of accounting fraud
in the LPD in Mengwi District. The financial pressure variable has a positive and significant
effect on the tendency of accounting fraud in the LPD in Mengwi District

Published
2022-04-29
How to Cite
Putri Indraswari, A. A. A. E., & Yuniasih, N. W. (2022). PENGARUH BYSTANDER EFFECT DAN TEKANAN FINANSIAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) DI LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN MENGWI. Hita Akuntansi Dan Keuangan, 3(2), 175-186. https://doi.org/10.32795/hak.v3i2.2766
Issue
Vol. 3 No. 2 (2022): Hita Akuntansi dan Keuangan
Section
Articles