Pengaruh Sistem Pengendalian Internal, Teknologi Informasi Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Dalam Pengelolaan Dana Badan Usaha Milik Desa (BUMDESA) Se Kabupaten Klungkung

Abstract

This evaluation desires to pick the impact of sistem pengendalian interior, data improvement and authentic moral culture on the propensity of bookkeeping extortion in the association of assets from town had attempts (BUMDesa) in Klungkung Rule. Everybody in this study was 229 individuals containing 44 BUMDesa in Klungkung Rule. How much tests in this overview was 129 individuals who were settled utilizing a purposive taking a gander at procedure and had a go at utilizing different straight break faith evaluation methods. The results of this examination show that Sistem pengendalian inside by and large impacts the inclination of bookkeeping extortion. Data improvement impacts the inclination of bookkeeping extortion. The moral culture of the connection impacts the propensity for bookkeeping trickiness. The course that can be given to BUMDesa in Klungkung Rule is to have the decision to remain mindful of and, shockingly, further cultivate things that can decrease the affinity for bookkeeping shakedown, so the association's objectives can be seen