Pengaruh Asimetri Informasi Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Pengelolaan Badan Usaha Milik Desa (BUMDes) Simpan Pinjam Di Kabupaten Bangli

Abstract

Business entities whose sources of capital come from villages are often referred to as
BUMDes (Village Owned Enterprises). BUMDes was established to manage all village
assets for the welfare of the community. The importance of the role of BUMDes for
villages is no wonder its existence needs to be protected from fraudulent efforts. This
research was conducted to look at the factors that cause fraud where the factors to be
studied are Information Asymmetry and Organizational Commitment. 170 employees of
BUMDes Savings and Loans in Bangli Regency were used as a population of which 118
people were used as samples. This study uses multiple linear regression analysis
techniques and produces data where asymmetric information has a unidirectional
(positive) relationship to the tendency of cheating. Organizational commitment from
this study shows a negative relationship with the tendency of fraud.