Pengaruh Budaya Organisasi, Efektivitas Pengendalian Internal, Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Mengwi
DOI:
https://doi.org/10.32795/j3gg8275Keywords:
Organizational Culture, Effectiveness of Internal Control, Suitability of Compensation, Tendencies in Accounting FraudAbstract
The partiality for bookkeeping compulsion has made in every aspect of the planet, including Indonesia, whose defilement record arranging was in 107th situation out of 175 nations on the planet in 2014. The propensity for pressure is affected by the presence or nonappearance of legitimization or protect. Legitimization is the chance of the presence of an opening in a representative's own unique uprightness or other moral thinking. This evaluation desires to finish up the impact of Different evened out Culture, Sensibility of Inner Control, Reasonableness of Pay on the Liking of Bookkeeping Extortion around Credit Affiliations (LPD) in Mengwi Region. Everybody in this study is all LPDs in Mengwi Region, adding up to 38 LPDs with 306 workers. How much tests in this study was 109 individuals who were settled utilizing a purposive taking a gander at framework and had a go at utilizing different direct lose the faith evaluation strategies. The results of this appraisal show that genuine culture impacts the inclination for bookkeeping shakedown. The common sense of inward control impacts the liking for bookkeeping twisting. Reasonableness of remuneration authoritatively impacts the inclination for bookkeeping double dealing. The consequences of this evaluation can be utilized as thought in organizing rules and plans related with endeavors to diminish the propensity for bookkeeping duplicity.
References
Nawawi, H. (2001). Manajemen Sumber Daya Manusia, Cetakan Keempat. Gajah Mada University, Press Yogyakarta.
Pratiwi, P. R. (2019). Pengaruh Pengendalian Internal, Komitmen Organisasi, Dan Implementasi Good Governance Terhadap Kecendrungan Terjadinya Kecurangan (Fraud) (Pada Lembaga Perkreditan Desa Se-Kecamatan Pupuan, Kabupaten Tabanan). Skripsi. Fakultas Ekonomi Dan Bisnis Universitas Pendidikan Ganesha.
Pujayani, P. E. I., & Dewi, P. E. D. M. (2021). Pengaruh Moralitas Individu, Asimetri Informasi, Efektivitas Pengendalian Internal Dan Budaya Organisasi Terhadap Kecendrungan Kecurangan Akuntansi Pada Lpd Di Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 12(01), 865–876.
Saraswati, K. N., & Purnamawati, I. G. . (2021). PENGARUH LOCUS OF CONTROL, KEEFEKTIFAN PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN PENERIMAAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) PADA LEMBAGA PERKREDITAN DESA (Studi Kasus Pada Lembaga Perkreditan Desa Se-Kecamatan Bulelen. Jurnal Ilmiah Akuntansi Dan Humanika, 12(1), 284–294. https://repo.undiksha.ac.id/8719/
Sari, Ni Luh Putu Purnama, D. (2020). Pengaruh Efektifitas Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Persepsi Kesesuaian Kompensasi dan Implementasi Good Governance Terhadap Kecenderungan fraud (Studi Empiris Pada SKPD di Kabupaten Tabanan). Jurnal Akuntansi Program S1, 3 (1).
Sukandia, I. N. (2012). Kedudukan Hukum Dan Fungsi Lembaga Perkreditan Desa (LPD) Sebagai Lembaga Perekonomian Komunitas Dalam Masyarakat Hukum Adat di Bali. Universitas Brawijaya. http://repository.ub.ac.id/160922/7/I NYOMAN SUKANDIA.pdf
Utari, N. M. A. D., Sujana, E., & Yuniarta, A. (2019). Pengaruh Efektivitas Pengendalian Internal , Moralitas Individu , Dan Whistleblowing Pada Lembaga Perkreditan Desa. Jurnal Akuntansi Profesi, 10(2), 33–44.
Widiutami, N. P. S. (2017). Pengaruh Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris Pada Lembaga Perkreditan Desa di Kabupaten Buleleng). EJournal S1 Ak, 7 (21).
