Pengaruh Ketaatan Aturan Akuntansi, Komitmen Organisasi Dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan (Fraud) Pada LPD

Abstract

This research will examine the relationship between Compliance with Accounting Rules, Organizational Commitment and Internal Control Effectiveness Against Fraud Tendencies in Village Credit Institutions (LPD) in Mengwi District, Badung Regency. Where as many as 38 LPD with a total of 303 employees are used as the population in this study. The number of research samples was obtained using random sampling with a total sample of 75 people. from the observations made it was found that the tendency of fraud can be avoided or decreased when the organization is able to carry out compliance with accounting regulations. Increasing organizational commitment will be a way out to reduce the level of fraud tendencies. the effectiveness of internal control will help monitor organizational activities that have an impact on reducing the level of fraud.