PENGARUH MORALITAS INDIVIDU, RELIGIUSITAS DAN BYSTANDER EFFECT TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD)

(STUDI EMPIRIS PADA LPD SE-KECAMATAN MARGA)

  • I Made Restu Gunayasa Universitas Hindu Indonesia
  • Ni Wayan Alit Erlinawati Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v1i1.794
Keywords: Individual Moralitation, Religiosity, Bystanderi Effect, Tendency to Accounting Accounting (Fraud)

Abstract

Fraud (fraud) is an error that is carried out in a deliberate manner, within the scope of
accounting, the concept of fraud (fraud) is a deviation from an accounting procedure that should
be applied in an entity. The purpose of this research is to find out the effect of individual morality,
religiosity and bystandery effecti on the tendency of accounting (fraud) tendencies in LPD in
Kecamatan Marga. This research was carried out throughout the LPD office located in
Kecamatan Marga appreciate, with as many as 46 samples. The sample determination method
used is non-probability sampling, namely by means of purposive sampling, while the data analysis
technique used is multiple linear regression analysis. The results of the study show that: (1)
Individual moralization has a negative influence on the tendency of accounting fraud (fraud), (2)
Religiosity has a negative influence on accounting tendency (fraud), (3) System effect has a
positive influence on accounting tendency (fraud).

Published
2020-07-13
How to Cite
Gunayasa, I. M., & Erlinawati, N. W. (2020). PENGARUH MORALITAS INDIVIDU, RELIGIUSITAS DAN BYSTANDER EFFECT TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD). Hita Akuntansi Dan Keuangan, 1(1), 650-680. https://doi.org/10.32795/hak.v1i1.794
Issue
Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Section
Articles

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