Pengaruh Konsep Tri Kaya Parisudha, Budaya Organisasi dan Penegakan Hukum Terhadap Kecenderungan Kecurangan (Fraud)

Pada Lembaga Perkreditan Desa Se-Kecamatan Kuta Selatan

Abstract

Fraud is any unlawful act committed intentionally or unintentionally by an individual or group with the intent to obtain something to which they are not entitled and which may harm another party. Cheating arises from the possibility, pressure, and rationalization to cheat. The purpose of this study was to determine the impact of Tri Kaya Parisudha concepts, organizational culture, and law enforcement on fraud trends. The theory in this study uses the cheat triangle theory. The survey was conducted in South Kuta District, Badung Province, with a total population of 282 of her consisting of 8 LPD. Using Slovin's formula to determine the sample size, the sample size for this study was 74 respondents, and the sampling method used was proportional stratified random sampling. The analysis method used is multiple regression analysis with a data collection method using questionnaires. Based on the findings, the concept of tri kaya parisudha has a significant negative impact on fraud propensity, organizational culture has no significant impact on fraud propensity, and law enforcement has a significant negative impact on fraud propensity. It can be seen that the tendency. 

 Keywords: Tri Kaya Parisudha Concept, Organizational Culture, Law Enforcement, and Tendency to Fraud