Anak Agung Putu Siska Pramita Dewi
Universitas Hindu Indonesia

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Pengaruh Religiusitas, Keadilan Organisasi, dan Asimetri Informasi Terhadap Pencegahan Kecurangan (Fraud) dalam Pengelolaan Keuangan LPD Anak Agung Putu Siska Pramita Dewi; Ni Wayan yuniasih; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3716

Abstract

This research aims to look at how religiosity, organization justice, and information asymmetry affect fraud prevention in village credit agency (LPD) financial management. The population of this research consisted only of managers and employees of Village Credit Institutions (LPD in Penebel District, Tabanan Province, with a total of 63 LPDs), and the sample for this research consisted of 229 people. In the data collection method used in this research, the probability sampling method was used for the judgment method sample. This research uses multiple regression analysis to analyze the data. The results of the research show that religiosity, institutional equity, and information asymmetries have a positive and big impact on fraud prevention in the financial management of Village Credit Departments (LPDs) in the Penebel District of Tabanan.