E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.11.NO.12.TAHUN.2022

BEBERAPA FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD DI MASA PANDEMI COVID-19 PADA LEMBAGA PERKREDITAN DESA SE-KOTA DENPASAR

Putu Cintya Purnama Dewi (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia)
I Wayan Suartana (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia)
Ida Bagus Putra Astika (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia)
Ni Made Dwi Ratnadi (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia)

Article Info

Publish Date
01 Dec 2022

Abstract

This study aims to determine the effect of the internal control system, morality, organizational culture and good corporate governance on the prevention of fraud during the Covid-19 pandemic at Village Credit Institutions throughout Denpasar City. The sampling technique in this study is a non-probability sampling technique involving 105 respondents. The data analysis technique in this study uses multiple linear regression analysis. The results show that the internal control system, morality, organizational culture and good corporate governance have a positive and significant effect on preventing fraud during the Covid-19 pandemic at Village Credit Institutions in Denpasar City.

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Journal Info
E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Website

Abbrev

EEB

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance Education

Description

E-Jurnal Ekonomi dan Bisnis Universitas Udayana (EEB) is an electronic scientific journal that publishes the results of economic and business studies. EEB is published periodically every month with an online format. EEB Editor receives written results of studies in the fields of economics, ...