Pengaruh Moralitas Individu Dan Efektivitas Pengendalian Internal Terhadap Kecurangan Akuntansi Di LPD Kecamatan Kerambitan

Abstract

This study aims to examine the effect of individual morality and the effectiveness of
internal control on accounting fraud at the Village Credit Institution in Kerambitan
District. The population in this study were 90 respondents consisting of the LPD
chairman, secretary, treasurer, and LPD supervisory body from 26 LPDs located in
Kerambitan District. The analytical technique used in this research is SEM-PLS. The
results of this study are individual morality has a positive and significant influence on
accounting fraud, the higher the individual's morale, the higher the chance of
accounting fraud, allegedly because the respondents involved in this study are still in
the pre-processing stage. conventional theory, where according to Kohlberg's moral
theory, someone who has individual morality at the preconventional stage, then the
opportunity for accounting fraud to occur will be higher. the occurrence of accounting
fraud is getting bigger. Allegedly this happened due to the low regulation in an
organization (LPD) and the low sanctions given to perpetrators of fraud, so that it did
not provide a deterrent effect to the perpetrators.