Hita Akuntansi dan Keuangan
Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan

Pengaruh Efektivitas Pengendalian Internal, Profesionalisme Badan Pengawas Dan Moralitas Manajemen Terhadap Kecenderungan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Denpasar Selatan

Ni Made Ari Suryani (Universitas Hindu Indonesia)
I Putu Deddy Samtika Putra (Universitas Hindu Indonesia)

Article Info

Publish Date
12 Jan 2023

Abstract

In order to limit the risk of fraud in village credit institutions, this document is structured in such a way that the elements that cause fraud, such as the effectiveness of internal control, the professionalism of the supervisory body, and the morality of management, may be determined afterwards. The research population consisted of 10 operational LPDs with 162 employees. The sample size is 89, with purposive sampling as the method of selection and regression analysis as the method of testing. The findings of this study show that internal control efficacy, supervisory body professionalism, and competent management can all help to lower the level of fraud in an institution. This study can be used as an example for firms that want to avoid high levels of accounting fraud in their own operations.

Copyrights © 2023




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Journal Info
Hita Akuntansi dan Keuangan
Website

Abbrev

HAK

Publisher

Universitas Hindu Indonesia

Subject

Economics, Econometrics & Finance

Description

- Akuntansi - Budaya - Akuntansi - Agama - Akuntansi - Pendidikan - Akuntansi - Pasar Modal - Akuntansi Forensik - Akuntansi Keprilakuan - Akuntansi Lingkungan - Akuntansi Manajemen - Akuntansi Perpajakan - Auditing - Akuntansi Sektor Publik - Akuntansi Keuangan - Sistem Informasi ...