Pengaruh Ketaatan Aturan Akuntansi, Sistem Pengendalian Internal Dan Bystander Effect Terhadap Kecenderungan Kecurangan Akuntansi Pada LPD Se-Kecamatan Dawan, Klungkung
Abstract
The purpose of this study was to determine the effect of compliance with accounting rules, internal control systems and bystander effects on the tendency of accounting fraud. The theory in this study uses the fraud triangle theory. This research was conducted in Dawan District, Klungkung Regency with a total population of 86 people consisting of 18 LPDs. The sampling technique used was purposive sampling technique, so that the sample of this study was 54 respondents. The analysis technique used is multiple linear regression analysis with data collection methods using a questionnaire. Based on the results of the research, it shows that compliance with accounting regulations, internal control systems and bystander effects have a positive and significant effect on the tendency of accounting fraud. The results of this study can be used as material for consideration to give more special attention to all employees, the special attention in question is in the form of rewards for work or awards for achievements obtained, the aim is to reduce the intention of all LPD employees in Dawan Klungkung District to commit fraud accountancy
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