Pengaruh Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Mengwi

Abstract

The broker's identity triggers the emergence of many problems, especially violations within the LPD, which of course is detrimental to various parties, because currently it cannot be influenced by the actions of parties within the institution. Factors that contribute to the worsening of these conditions accountability processes include the effectiveness of internal research, revisions accountability laws , and compensation practices . The process includes the effectiveness of internal research, revision of accountability laws, and compensation practices. The results of this research show that Internal Control Efficiency has a negative effect on the extension of the term of office. shows that Efficiency_Internal Control has a negative impact on term extension. The tendency of accounting fraud to have a negative impact on compliance with accounting rules. Positive dampers are present in the propensity of accounting fraud to obtain appropriate compensation. present in the tendency of accounting fraud to obtain proper compensation. based on the findings of this research, it is recommended that in the future we strengthen and perhaps even improve the factors that can reduce or even eliminate the possibility of appointing uninvited guests so that organizational goals can be achieved.