Pengaruh Komitmen Organisasi, Efektivitas Pengendalian Internal Dan Implementasi Good Corporate Governance Terhadap Kecendrungan Kecurangan (Fraud) Pada LPD Se-Kecamatan Kintamani Kabupaten Bangli

  • Pande Putu Valentini Universitas Hindu Indonesia
  • I Wayan Sudiana Universitas Hindu Indonesia
  • I Putu Deddy Samtika Putra Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v5i2.3885
Keywords: Organizational Commitment, Internal Control, Fraud

Abstract

Currently, there are many fraud cases in Indonesia. Financial institutions are the organizations most affected by this action. This study was conducted to find factors that may influence cheating propensity in LPD. B. Impact of organizational involvement, effectiveness of internal controls, and good corporate governance practices. All employees work at his LPD in the Kintamani district with a total population of 244. In this study, up to 71 individuals were sampled using probability sampling and tested using multiple linear regression analysis techniques. The results of this study show that increased organizational commitment, effective internal controls, and good corporate governance implementations can reduce the likelihood of fraud. In the future, it is hoped that this research will be used to guide his LPD when developing anti-fraud strategies within the organization. 

Published
2024-04-30
How to Cite
Valentini, P., Sudiana, I. W., & Samtika Putra, I. P. D. (2024). Pengaruh Komitmen Organisasi, Efektivitas Pengendalian Internal Dan Implementasi Good Corporate Governance Terhadap Kecendrungan Kecurangan (Fraud) Pada LPD Se-Kecamatan Kintamani Kabupaten Bangli. Hita Akuntansi Dan Keuangan, 5(2), 313-323. https://doi.org/10.32795/hak.v5i2.3885
Issue
Vol 5 No 2 (2024): Hita Akuntansi dan Keuangan
Section
Articles