Pengaruh Pengendalian Internal, Moralitas Individu Dan Personal Culture Terhadap Kecenderungan Kecurangan LPD

  • Ni Putu Widyarini Universitas Hindu Indonesia
  • Cokorda Gde Bayu Putra Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v4i2.3302
Keywords: Internal Control, Individual Morale, Personal culture, Fraud Tendency.

Abstract

Research purpose is to confirming effect of internal controls, individual morality also personal
culture on the tendencies of frauds in LPD at Banjarangkan Regency. This research was
conducted at LPD in Banjarangkan Regency. The method used is a quantitative method. The data
used is primary data using a questionnaire as a data collection method. The population in this
study were all employees at LPD Banjarangkan Regency as many as 115 employees. The sampling
technique used is random sampling with the slovin formula so that the number of samples is 53
respondents. The analysis technique used is Multiple Linear Regression. Result confirm influence
of internal control, individual morality and personal culture had a positive and significant effect
on the tendency of fraud.

Published
2023-04-27
How to Cite
Widyarini, N. P., & Bayu Putra, C. G. (2023). Pengaruh Pengendalian Internal, Moralitas Individu Dan Personal Culture Terhadap Kecenderungan Kecurangan LPD. Hita Akuntansi Dan Keuangan, 4(2), 217-226. https://doi.org/10.32795/hak.v4i2.3302
Issue
Vol. 4 No. 2 (2023): Hita Akuntansi dan Keuangan
Section
Articles