Pengaruh Kultur Organisasi, Religiusitas, dan Bystander Effect terhadap Kecenderungan Kecurangan Akuntansi pada BUMDesa se- Kecamatan Dawan

Abstract

This study aims to determine the influence of organizational culture, religiosity, and bystander effects on the tendency of accounting fraud in Village-Owned Enterprises (BUM Desa) in Dawan District. The number of population used in this study, namely all employees working in BUM Desa throughout Dawan District, then obtained a sample of 34 respondents who focused on financial management in the business unit section using a purposive sampling method. Quantitative method is the method used in this study by distributing questionnaires which are measured using a Likert scale. In this study, the data analysis technique used was the validity and reliability test of the research instrument, the classical assumption test, multiple linear regression analysis, f test, t test, and the coefficient of determination. The results of this study indicate that organizational culture and religiosity have a negative and significant effect on the tendency of accounting fraud in village-owned enterprises (BUM Desa) throughout Dawan District, while the bystander effect has a positive and significant effect on accounting tendencies. fraud in Village Owned Enterprises (BUM Desa) throughout Dawan District.