Pengaruh Efektivitas Pengendalian Internal, Tri hita karana Dan Karma phala Terhadap Pencegahan Fraud Pada LPD Se-Kecamatan Ubud
Abstract
The purpose of this research is to examine the connection between Internal Control Effectiveness, Tri hita karana, and Karma Phala in the context of Ubud District LPDs and their ability to deter and detect fraud. All 32 LPD LPDs in the Ubud District, employing a total of 361 people, made up the population for this study. The sample size for this study was 190 individuals, and it was calculated using Slovin’s formula and validated using multiple linear regression analize. The project's findings suggest strong internal controls help reduce the occurrence of fraud. The culture of Tri Hita Karana helps reduce occurrence of fraud. The practise of karma phala aids in the fight against fraud. The result of the project's findings, the LPD must work to strengthen its internal controls and implement severe penalties for rulebreakers to foster a culture of discipline within the institution and reduce the likelihood of fraud in the future.
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