Pengaruh Keefektifan Pengendalian Internal, Komitmen Organisasi, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi

Abstract

The purpose of this study is to determine the impact of internal control
effectiveness, organizational commitment, and information asymmetries on the
propensity for accounting fraud in the BUMDes of Bendadem District,
Karangasem Province. The population for this study was all his BUMDes staff in
the Bevandem District, with a total of 65 persons obtained through direct
observation in the field. The sample size for this study was 65 individuals
determined by nonprobability sampling techniques and tested using multiple
linear regression analysis techniques. The results of this study show that the
effectiveness of internal controls and organizational commitments have a
significant negative impact on the propensity for accounting fraud. Information
asymmetry has a positive impact on the propensity for accounting fraud. VillageOwned Enterprises (BUMDes) across the Bendadem District of the Karangasem
Regency should be able to improve the internal control system within their
organizations in the future so that they can increase their organizational
commitment to avoid accounting fraud