Pengaruh Efektivitas Pengendalian Internal, Profesionalisme Badan Pengawas Dan Moralitas Manajemen Terhadap Kecenderungan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Denpasar Selatan

Abstract

In order to limit the risk of fraud in village credit institutions, this document is structured in
such a way that the elements that cause fraud, such as the effectiveness of internal control, the
professionalism of the supervisory body, and the morality of management, may be determined
afterwards. The research population consisted of 10 operational LPDs with 162 employees.
The sample size is 89, with purposive sampling as the method of selection and regression
analysis as the method of testing. The findings of this study show that internal control
efficacy, supervisory body professionalism, and competent management can all help to lower
the level of fraud in an institution. This study can be used as an example for firms that want to
avoid high levels of accounting fraud in their own operations.