Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Hita Akuntansi dan Keuangan
Ida Bagus Ananda Narayana
Universitas Hindu Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Rasionalisasi, Pengendalian Internal Dan Locus Of Control Terhadap Kecurangan Akuntansi Ida Bagus Ananda Narayana; Putu Cita Ayu; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3594

Abstract

The aim of research is to Obtaining empirical evidence of rationalizing effects, internal control effect and locus of control on fraud in LPD district of Abiansemal Badung. The LPD of Abiansemal District turned into selected on this take a look at due to the fraud phenomenon that befell in one of the LPDs of Abiansemal District. The population in this study were LPDs in Abiansemal District totaling 33 active LPDs. Sampling with saturated sampling technique. The samples taken were 136 respondents. Data collection techniques by means of observation, interviews, and questionnaires. Multiple linear regression analysis technique is an analytical technique used in this research. The results displau rationalization effect and locus of control have a positive and significant effect on the accounting fraud variable. While internal control has a negative and significant effect on accounting fraud at the Village Credit Institution, Abiansemal District. The study hope can help the diamond theory as theoretical implication. It is expected that this can provide information to improve internal control effect and then reduce the rationale and place of control over fraud committed by internal parties of the LPD, with practical implications for investigations.
Co-Authors Putu Cita Ayu Putu Nuniek Hutnaleontina