Jurnal Ilmiah Akuntansi dan Humanika
Vol. 12 No. 1 (2022)

Pengaruh Ineffective Monitoring, Personal Financial Need, Ketaatan Peraturan Akuntansi dan Budaya Etis Organisasi terhadap Terjadinya Fraud (Studi Kasus Koperasi di Kecamatan Jembrana)

Dewa Ayu Kade Oka Krisnawati (Universitas Pendidikan Ganesha)
Putu Riesty Masdiantini (Universitas Pendidikan Ganesha)

Article Info

Publish Date
13 Aug 2022

Abstract

Fraud is a deliberate mistake made through fraud, misuse and manipulation to obtain an advantage. This study aimed at examining the effect of ineffective monitoring, personal financial need, compliance with accounting regulations, organizational ethical culture against the occurrence of fraud in cooperatives in Jembrana district. This research employed a quantitative approach. The samples were selected through purposive sampling method with the number of respondents 45 people. The data were collected through questionnaires. The data analysis technique used in this research was multiple linear regression. The results of this study state that (1) ineffective monitoring has a positive and significant effect on fraud, (2) personal financial needs have a positive and significant effect on fraud, (3) compliance with accounting regulations has a negative and significant effect on fraud, (4) ethical culture organization has a negative and significant effect on fraud.

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Journal Info
Jurnal Ilmiah Akuntansi dan Humanika
Website

Abbrev

JJA

Publisher

Universitas Pendidikan Ganesha

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal ...