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All Journal JUIMA : Jurnal Ilmu Manajemen Jurnal Bakti Saraswati Forum Manajemen International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings
Gunadi, I Gusti Ngurah Bagus
Fakultas Ekonomi Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Journal of International Conference Proceedings

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Village Credit Institutions and Their Tendency for having Accounting Fraud I Gede Cahyadi Putra; Putu Wenny Saitri; I Gusti Bagus Ngurah Gunadi
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.436

Abstract

This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution (LPD) in Bangli is 159 LPD with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the LPD.
Co-Authors Abd. Rasyid Syamsuri I Gede Cahyadi Putra I Ketut Sunarwijaya Ida Ayu Nyoman Yuliastuti Ni Putu Yeni Astiti Putu Wenny Saitri