Pengaruh Whistleblowing, Ketaatan Aturan Akuntansi, Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada LPD Se- Kecamatan Penebel

Abstract

Fraud is a form of violation where accounting practices are not carried out in
accordance with the applicable rules in an institution. Fraud certainly needs to be
prevented so as not to have a bad impact on the company. This research was
conducted to analyze the factors that can cause fraud in the organization such as
whistleblowing, compliance with accounting rules and organizational commitment.
LPD employees throughout Penebel District are used as a population with a research
sample of 163 people whose data will be analyzed using multiple linear regression
analysis techniques. The results show that tax whistleblowing, compliance with
accounting rules, and organizational commitment have a reverse or negative
relationship with the tendency of accounting fraud.