Journal of International Conference Proceedings
Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal

Village Credit Institutions and Their Tendency for having Accounting Fraud

I Gede Cahyadi Putra (Mahasaraswati Denpasar University)
Putu Wenny Saitri (Mahasaraswati Denpasar University)
I Gusti Bagus Ngurah Gunadi (Mahasaraswati Denpasar University)

Article Info

Publish Date
27 Apr 2019

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.

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Journal Info
Journal of International Conference Proceedings
Website

Abbrev

JICP

Publisher

AIBPM Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

Description

JICP is proceedings series that aims to publish proceedings from conferences, in the fields of economics, business, and management research. All proceedings in this website are open access, which means the published articles are permanently free to read, download, copy, and distribute. The online ...