Article Per Year (5 Year)
p-Index From 2019 - 2024
0.659
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Humanika BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Warmadewa
Ni Luh Putu Mita Miati
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah Akuntansi dan Humanika

 1 
Pengaruh Efektivitas Pengendalian Internal dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan Akuntansi dengan Audit Internal sebagai Variabel Pemoderasi di LPD Se-Kabupaten Karangasem I Kadek Agus Aditya Kusuma; Ni Luh Putu Mita Miati; A.A. Putu Mirah Purnama Sari; I Gde Agung Wira Pertama
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.46888

Abstract

Of the number of LPDs in Bali, there are still LPDs with unhealthy information, even prohibited based on this the object of this study is the influence of the effectiveness of internal control and the suitability of compensation to the tendency of accounting fraud with internal audits as a moderating variable. Research is done by empirical studies. This study was conducted at the Village Credit Institute (LPD) sampling technique through the slovin formula, amounting to 65 samples and data collection with questionnaires. Data analysis techniques use the partial last square model with the help of smart PLS 3.0 applications. The test results explained that the effectiveness of internal control and compensation suitability had a negative effect on the tendency of accounting fraud while internal audits were not able to moderate the influence of the effectiveness of internal control and the suitability of compensation to the tendency of accounting fraud.
Co-Authors A.A. Putu Mirah Purnama Sari I Dewa Gede Satria Nugraha I Gde Agung Wira Pertama I Kadek Agus Aditya Kusuma I.D.A.M Manik Sastri Ida Bagus Gde Indra Wedhana Purba Putu Arya Suryanditha