Pengaruh Pengendalian Internal, Komitmen Organisasi, dan Perilaku Tidak Etis Terhadap Kecurangan Akuntansi Pada Koperasi Serba Usaha (KSU) di Kecamatan Gianyar

Abstract

This study aims to examine the effect of internal control, organizational commitment, and unethical behavior on accounting fraud in multi-business cooperatives (KSU) in Gianyar District. The population in this study amounted to 282 respondents consisting of chairmen, secretaries and treasures from 94 KSU in Gianyar Distric. Of 282 questionnaires distributed, 188 questionnaires could be analyzed. The result of this study are that accounting fraud is influenced by internal control, organizational commitment, and unethical behavior in each KSU in gianyar Distric. Internal control has a negative and significant effect on accounting fraud, organizational commitment has a negative and signifikant effect on accounting fraud, and unethical behavior has a positive and significant affect on accounting fraud.