Pengaruh Rasionalisasi, Pengendalian Internal Dan Locus Of Control Terhadap Kecurangan Akuntansi

(Studi Empiris Pada LPD Di Kecamatan Abiansemal, Kabupaten Badung)

Abstract

The aim of research is to Obtaining empirical evidence of rationalizing effects, internal
control effect and locus of control on fraud in LPD district of Abiansemal Badung. The LPD
of Abiansemal District turned into selected on this take a look at due to the fraud
phenomenon that befell in one of the LPDs of Abiansemal District. The population in this
study were LPDs in Abiansemal District totaling 33 active LPDs. Sampling with saturated
sampling technique. The samples taken were 136 respondents. Data collection techniques
by means of observation, interviews, and questionnaires. Multiple linear regression analysis
technique is an analytical technique used in this research. The results displau rationalization
effect and locus of control have a positive and significant effect on the accounting fraud
variable. While internal control has a negative and significant effect on accounting fraud at
the Village Credit Institution, Abiansemal District. The study hope can help the diamond
theory as theoretical implication. It is expected that this can provide information to improve
internal control effect and then reduce the rationale and place of control over fraud
committed by internal parties of the LPD, with practical implications for investigations.