Faktor-faktor yang Mempengaruhi Terjadinya Kecenderungan Kecurangan (Fraud) pada Lembaga Perkreditan Desa Kecamatan Kuta Selatan
Abstract
The purpose of this research was to examine the effect of the effectiveness of internal control, religiosity, ethical behavior, and whistleblowing to fraud tendencies. This research was conducted at t LPD in South Kuta District, totaling 9 LPDs with a total of 86 employees as respondents. Purposive sampling technique is used as a technique in sampling using a questionnaire. The findings of this study are that the effectiveness of internal control, religiosity, and ethical behavior partially had a negative effect on the fraud tendencies, while whistleblowing had no effect on the fraud tendencies. This research provides input and considerations for the leadership of the South Kuta District LPD which are expected to increase the effectiveness of internal control, religiosity, ethical behavior, and implement whistleblowing to prevent the occurrence of a tendency of fraud.
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References
Agustini, D. M. S., & Astika, I. B. P. (2021). The Effect of Effectiveness of Internal Control and Organizational Justice on The Accounting Fraud Tendencies. American Journal of Humanities and Social Sciences Research, 5, 168-176. www.ajhssr.com
Anindya, J. R., & Adhariani, D. (2019). Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions. International Journal of Ethics and Systems, 35(4), 545–557. https://doi.org/10.1108/IJOES-03-2019-0057
Ansori, A. F., Evana, E., & Gamayuni, R. R. (2018). The Effect of Good University Governance, Effectiveness of Internal Controlling System, and Obedience of Accounting Regulation on the Tendency of Fraud in PTKIN-BLU. Research Journal of Finance and Accounting. 9(4), 105-112. www.iiste.org
Chandrayatna, I. D. G. P., & Ratna Sari, M. M. (2019). Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi, 3(3), 1063. https://doi.org/10.24843/eja.2019.v27.i02.p09
Dewi, K. Y. D., Dewi, P. E. D. M., & Suajana, E. (2018). Pengaruh Bystander Effect, Whistleblowing, Asimetri Informasi dan Religiusitas Terhadap Kecenderungan Kecurangan pada Badan Usaha Milik Desa (Bumdes) di Kecamatan Busungbiu. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 9(2), 130-147. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/20474
Egita, E. (2020). Pengaruh Religiusitas, Reward and Punishment, dan Job Rotation Terhadap Fraud. Jurnal Penelitian Dan Pengabdian Kepada Masyarakat UNSIQ, 7(1), 55-64. https://doi.org/10.32699/ppkm.v7i1.1022
Fadhilah, F. N., Abdullah, M. W., & Suhartono, S. (2021). Pengaruh Pengendalian Internal dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi dengan Perilaku Etis sebagai Variabel Moderating. ISAFIR: Islamic Accounting and Finance Review, 2(2), 239–252. https://doi.org/10.24252/isafir.v2i2.24433
Fauziah, F. E., & Murharsito, M. (2019). The Effect of Money Ethics on Ethical Attitutes with Religiosity as the Moderating Variable. Media Ekonomi Dan Manajemen, 34(1), 70-84. https://doi.org/10.24856/mem.v34i1.912
Fernandhytia, F., & Muslichah. (2020). The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency. Media Ekonomi Dan Manajemen, 35(1), 112-127. https://doi.org/10.24856/mem.v35i1.1343
Harfiansyah, A., & Ghofar, A. (2022). Pengaruh Pengendalian Internal, Whistleblowing System, dan Integritas terhadap Kecurangan Akuntansi Sebelum dan Pada Masa Pandemi COVID-19. Syntax Literate: Jurnal Ilmiah Indonesia, 7(5), 5295–5315. https://doi.org/10.36418/syntax-literate.v7i5.2140
Hartik, Andi. (2022). Diduga Korupsi Rp 1,9 Miliar, Ketua LPD di Badung Ditahan Jaksa. Diakses pada 19 Oktober 2022 dari https://denpasar.kompas.com/read/2022/10/19/213217178/diduga-korupsi-rp-19-miliar-ketua-lpd-di-badung-ditahan-jaksa
Indriasih, D. (2016). The Effect of Whistleblowing Effectiveness, Internal Auditors Competence on Fraudulent Financial Reporting (Survey on All Banks in Indonesia). International Journal of Applied Business and Economic Research, 14(14), 841–859.
Johan, A., Abdi Khairusy., Nugraha., & Sriwardini. (2022). Preventing Fraud Through Internal Audit and Whistleblowing System. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 6(2), 171-177. https://doi.org/10.36555/jasa.v6i2.1769
King, C., Guyette, R., & Piotrowski, C. (2016) Online Exams dan Cheating: An Empirical Analysis of Business StudentsViews. The Journal of Educators Online, 6(1), 1-11. https://doi.org/10.9743/jeo.2009.1.5
Maharani & Mahmudah, H. (2021). Pengaruh Bystander Effect, Whistleblowing, Dan Perilaku Etis Terhadap Financial Statement Fraud. Paradigma, 18(2), 24–31. https://doi.org/10.33558/paradigma.v18i2.2926
McDaniel, S. W., & Burnett, J. J. (1990). Consumer religiosity and retail store evaluative criteria. Journal of the Academy of Marketing Science, 18(2), 101–112. https://doi.org/10.1007/BF02726426
Maulana, R. (2019). The Effects of Planned Behavior, Professional Commitment, and Anticipatory Socialization on Whistleblowing Intention (Empirical Study of Accounting Students at Universitas Brawijaya). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Vol. 7, No. 2.
Maulidya, Z., & Fitri, Y. (2020). Pengaruh Religiositas, Perilaku Tidak Etis, dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Akuntansi Indonesia, 5(1), 127–136.
Muhaimin. (2021). Pengaruh Love Of Money dan Religiusitas terhadap Fraud Accounting Anggaran Dana Desa pada Kecamatan Sinjai Tengah. Journal of Management, 4(2), 121–133. https://doi.org/10.37531/yum.v11.75
Muliana, D., & Ryan Suarantalla. (2022). Pengaruh Moralitas Individu dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) Tahun 2021 (Survei Pada Pemerintah Desa/Kelurahan di Kecamatan Sumbawa dan Moyo Hulu, Kabupaten Sumbawa). Journal of Accounting, Finance and Auditing, 4(1), 27–41. https://doi.org/10.37673/jafa.v4i01.1370
Nopeanti, V., Tarjo, T., & Haryadi, B. (2020). Religiosity Moderation on the Effect of Whistleblowing Intention and Fraud Tendency. Asia Pacific Fraud Journal, 5(2), 266-276. https://doi.org/10.21532/apfjournal.v5i2.169
Nurlaeliyah, S., & Anisykurlillah, I. (2017). Analysis of Factors Affecting the Tendency of Accounting Fraud with the Mediation of Ethical Behavior. Accounting Analysis Journal (AAJ), 6(2), 229–241. https://doi.org/10.15294/aaj.v6i2.16892
Putri, I. A. S. (2022). Kasus Dugaan Korupsi LPD Ungasan Badung Rp26 M, Mantan Kepala LPD Jalani Sidang Perdana Hari Ini. Diakses pada 20 September 2022 dari https://bali.tribunnews.com/2022/09/20/kasus-dugaan-korupsi-lpd-ungasan-badung-rp26-m-mantan-kepala-lpd-jalani-sidang-perdana-hari-ini
Putri, Karsiani. (2021). Komunitas Sekolah Anti Korupsi Bali Catatkan Data Korupsi Paling Banyak Terjadi di LPD & Desa. Diakses pada 9 Desember 2021 dari https://bali.tribunnews.com/2021/12/09/komunitas-sekolah-anti-korupsi-bali-catatkan-data-korupsi-paling-banyak-terjadi-di-lpd-desa-adat
Putri, M. L., & Laksmi, A. C. (2019). Analysis of the Effect of Internal Control Effectiveness, Appropriateness of Compensation, and Apparatus Morality toward Unethical Behavior and Tendency of Accounting Fraud. Proceeding of the 3rd International Conference on Accounting, Business & Economics, 237-250.
Putri, N. W. A., & Suartana, I. W. (2022). Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Pada LPD di Kabupaten Badung: Peran Keefektifan Pengendalian Internal. E-Jurnal Akuntansi, 32(1), 3314. https://doi.org/10.24843/eja.2022.v32.i01.p01
Rajeswari, I. A. N. A., & Rasmini, N. K. (2022). Pengendalian Internal, Asimetri Informasi, Integritas, dan Budaya Organisasi pada Kecurangan Akuntansi. E-Jurnal Akuntansi, 32(6), 1492. https://doi.org/10.24843/eja.2022.v32.i06.p08
Said, J., Alam, Md. M., Karim, Z. A., & Johari, R. J. (2018). Integrating religiosity into fraud triangle theory: findings on Malaysian police officers. Journal of Criminological Research, Policy and Practice, 4(2). https://doi.org/10.1108/JCRPP-09-2017-0027
Saputra, Harian Noris. (2022). Hindari Korupsi, Pengelolaan LPD di Bali Perlu Audit Berkala. Diakses pada 17 Februari 2022 dari https://bali.bisnis.com/read/20220217/537/1501657/hindari-korupsi-pengelolaan-lpd-di-bali-perlu-audit-berkala
Sari, N. K. I. P., & Suartana, I. W. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Fraud Pengadaan Barang dan Jasa Di Pemerintahan Desa. E-Jurnal Akuntansi, 30(3), 571. https://doi.org/10.24843/eja.2020.v30.i03.p02
Setiawan, S. (2018). the Effect of Internal Control and Individual Morality on the Tendency of Accounting Fraud. Asia Pacific Fraud Journal, 3(1), 33-41. https://doi.org/10.21532/apfj.001.18.03.01.04
Sugiyono. (2018). Metode Penelitian Kuantitatif, kualitatif dan R&D. Bandung: Alfabeta.
Sujana, I. K., Suardikha, I. M. S., & Laksmi, P. S. P. (2020). Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar. E-Jurnal Akuntansi, 30(11), 2780-2794. https://doi.org/10.24843/eja.2020.v30.i11.p06
T. Hani Handoko. 1995. Manajemen Personalia dan Sumberdaya Manusia. Yogyakarta: BPEE.
Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, Machiavellian personality, fraud intention: An experimental study. Journal of Financial Crime, 27(1), 202–216. https://doi.org/10.1108/JFC-01-2019-0003
Trisno, Ary. 2019. Pengaruh Whistleblowing System, Internal Auditor Professionalism dan Red Flags Method Terhadap Pencegahan Kecurangan Akuntansi dengan Ethical Environment sebagai Variabel Pemoderasi (Studi pada Inspektorat Provinsi Sulawesi Selatan). Universitas Islam Negeri Alauddin.
Tyastiari, N. M. O., Yuniarta, G. A., & Wahyuni, M. A. (2017). Pengaruh Bystander Effect, WhistleblowinG, Dan Perilaku Etis Terhadap Financial Statement Fraud (Studi Empiris Pada Kasus Fraud Pegawai Negeri Sipil Pemerintah Kabupaten Gianyar). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2), 130-147. https://doi.org/10.23887/jimat.v8i2.13189
Udayani, A. A. K. F., & Sari, M. M. R. (2017). Pengaruh Pengendalian Internal dan Moralitas Individu pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 18(3), 1774-1799.
Utari, N. M. A. D., Sujana, E., & Yuniarta, A. (2019). Pengaruh Efektivitas Pengendalian Internal, Moralitas Individu, Dan Whistleblowing Terhadap Kecenderungan Kecurangan (Fraud) Pada Lembaga Perkreditan Desa Di Kecamatan Buleleng. Jurnal Akuntansi Profesi, 10(2), 33–44.
Vacumi, N., & Halmawati (2022). Pengaruh Religiusitas dan Machiavellian terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Eksplorasi Akuntansi (JEA), 4(3), 563–573. http://jea.ppj.unp.ac.id/index.php/jea/index
Anindya, J. R., & Adhariani, D. (2019). Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions. International Journal of Ethics and Systems, 35(4), 545–557. https://doi.org/10.1108/IJOES-03-2019-0057
Ansori, A. F., Evana, E., & Gamayuni, R. R. (2018). The Effect of Good University Governance, Effectiveness of Internal Controlling System, and Obedience of Accounting Regulation on the Tendency of Fraud in PTKIN-BLU. Research Journal of Finance and Accounting. 9(4), 105-112. www.iiste.org
Chandrayatna, I. D. G. P., & Ratna Sari, M. M. (2019). Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi, 3(3), 1063. https://doi.org/10.24843/eja.2019.v27.i02.p09
Dewi, K. Y. D., Dewi, P. E. D. M., & Suajana, E. (2018). Pengaruh Bystander Effect, Whistleblowing, Asimetri Informasi dan Religiusitas Terhadap Kecenderungan Kecurangan pada Badan Usaha Milik Desa (Bumdes) di Kecamatan Busungbiu. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 9(2), 130-147. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/20474
Egita, E. (2020). Pengaruh Religiusitas, Reward and Punishment, dan Job Rotation Terhadap Fraud. Jurnal Penelitian Dan Pengabdian Kepada Masyarakat UNSIQ, 7(1), 55-64. https://doi.org/10.32699/ppkm.v7i1.1022
Fadhilah, F. N., Abdullah, M. W., & Suhartono, S. (2021). Pengaruh Pengendalian Internal dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi dengan Perilaku Etis sebagai Variabel Moderating. ISAFIR: Islamic Accounting and Finance Review, 2(2), 239–252. https://doi.org/10.24252/isafir.v2i2.24433
Fauziah, F. E., & Murharsito, M. (2019). The Effect of Money Ethics on Ethical Attitutes with Religiosity as the Moderating Variable. Media Ekonomi Dan Manajemen, 34(1), 70-84. https://doi.org/10.24856/mem.v34i1.912
Fernandhytia, F., & Muslichah. (2020). The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency. Media Ekonomi Dan Manajemen, 35(1), 112-127. https://doi.org/10.24856/mem.v35i1.1343
Harfiansyah, A., & Ghofar, A. (2022). Pengaruh Pengendalian Internal, Whistleblowing System, dan Integritas terhadap Kecurangan Akuntansi Sebelum dan Pada Masa Pandemi COVID-19. Syntax Literate: Jurnal Ilmiah Indonesia, 7(5), 5295–5315. https://doi.org/10.36418/syntax-literate.v7i5.2140
Hartik, Andi. (2022). Diduga Korupsi Rp 1,9 Miliar, Ketua LPD di Badung Ditahan Jaksa. Diakses pada 19 Oktober 2022 dari https://denpasar.kompas.com/read/2022/10/19/213217178/diduga-korupsi-rp-19-miliar-ketua-lpd-di-badung-ditahan-jaksa
Indriasih, D. (2016). The Effect of Whistleblowing Effectiveness, Internal Auditors Competence on Fraudulent Financial Reporting (Survey on All Banks in Indonesia). International Journal of Applied Business and Economic Research, 14(14), 841–859.
Johan, A., Abdi Khairusy., Nugraha., & Sriwardini. (2022). Preventing Fraud Through Internal Audit and Whistleblowing System. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 6(2), 171-177. https://doi.org/10.36555/jasa.v6i2.1769
King, C., Guyette, R., & Piotrowski, C. (2016) Online Exams dan Cheating: An Empirical Analysis of Business StudentsViews. The Journal of Educators Online, 6(1), 1-11. https://doi.org/10.9743/jeo.2009.1.5
Maharani & Mahmudah, H. (2021). Pengaruh Bystander Effect, Whistleblowing, Dan Perilaku Etis Terhadap Financial Statement Fraud. Paradigma, 18(2), 24–31. https://doi.org/10.33558/paradigma.v18i2.2926
McDaniel, S. W., & Burnett, J. J. (1990). Consumer religiosity and retail store evaluative criteria. Journal of the Academy of Marketing Science, 18(2), 101–112. https://doi.org/10.1007/BF02726426
Maulana, R. (2019). The Effects of Planned Behavior, Professional Commitment, and Anticipatory Socialization on Whistleblowing Intention (Empirical Study of Accounting Students at Universitas Brawijaya). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Vol. 7, No. 2.
Maulidya, Z., & Fitri, Y. (2020). Pengaruh Religiositas, Perilaku Tidak Etis, dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Akuntansi Indonesia, 5(1), 127–136.
Muhaimin. (2021). Pengaruh Love Of Money dan Religiusitas terhadap Fraud Accounting Anggaran Dana Desa pada Kecamatan Sinjai Tengah. Journal of Management, 4(2), 121–133. https://doi.org/10.37531/yum.v11.75
Muliana, D., & Ryan Suarantalla. (2022). Pengaruh Moralitas Individu dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) Tahun 2021 (Survei Pada Pemerintah Desa/Kelurahan di Kecamatan Sumbawa dan Moyo Hulu, Kabupaten Sumbawa). Journal of Accounting, Finance and Auditing, 4(1), 27–41. https://doi.org/10.37673/jafa.v4i01.1370
Nopeanti, V., Tarjo, T., & Haryadi, B. (2020). Religiosity Moderation on the Effect of Whistleblowing Intention and Fraud Tendency. Asia Pacific Fraud Journal, 5(2), 266-276. https://doi.org/10.21532/apfjournal.v5i2.169
Nurlaeliyah, S., & Anisykurlillah, I. (2017). Analysis of Factors Affecting the Tendency of Accounting Fraud with the Mediation of Ethical Behavior. Accounting Analysis Journal (AAJ), 6(2), 229–241. https://doi.org/10.15294/aaj.v6i2.16892
Putri, I. A. S. (2022). Kasus Dugaan Korupsi LPD Ungasan Badung Rp26 M, Mantan Kepala LPD Jalani Sidang Perdana Hari Ini. Diakses pada 20 September 2022 dari https://bali.tribunnews.com/2022/09/20/kasus-dugaan-korupsi-lpd-ungasan-badung-rp26-m-mantan-kepala-lpd-jalani-sidang-perdana-hari-ini
Putri, Karsiani. (2021). Komunitas Sekolah Anti Korupsi Bali Catatkan Data Korupsi Paling Banyak Terjadi di LPD & Desa. Diakses pada 9 Desember 2021 dari https://bali.tribunnews.com/2021/12/09/komunitas-sekolah-anti-korupsi-bali-catatkan-data-korupsi-paling-banyak-terjadi-di-lpd-desa-adat
Putri, M. L., & Laksmi, A. C. (2019). Analysis of the Effect of Internal Control Effectiveness, Appropriateness of Compensation, and Apparatus Morality toward Unethical Behavior and Tendency of Accounting Fraud. Proceeding of the 3rd International Conference on Accounting, Business & Economics, 237-250.
Putri, N. W. A., & Suartana, I. W. (2022). Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Pada LPD di Kabupaten Badung: Peran Keefektifan Pengendalian Internal. E-Jurnal Akuntansi, 32(1), 3314. https://doi.org/10.24843/eja.2022.v32.i01.p01
Rajeswari, I. A. N. A., & Rasmini, N. K. (2022). Pengendalian Internal, Asimetri Informasi, Integritas, dan Budaya Organisasi pada Kecurangan Akuntansi. E-Jurnal Akuntansi, 32(6), 1492. https://doi.org/10.24843/eja.2022.v32.i06.p08
Said, J., Alam, Md. M., Karim, Z. A., & Johari, R. J. (2018). Integrating religiosity into fraud triangle theory: findings on Malaysian police officers. Journal of Criminological Research, Policy and Practice, 4(2). https://doi.org/10.1108/JCRPP-09-2017-0027
Saputra, Harian Noris. (2022). Hindari Korupsi, Pengelolaan LPD di Bali Perlu Audit Berkala. Diakses pada 17 Februari 2022 dari https://bali.bisnis.com/read/20220217/537/1501657/hindari-korupsi-pengelolaan-lpd-di-bali-perlu-audit-berkala
Sari, N. K. I. P., & Suartana, I. W. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Fraud Pengadaan Barang dan Jasa Di Pemerintahan Desa. E-Jurnal Akuntansi, 30(3), 571. https://doi.org/10.24843/eja.2020.v30.i03.p02
Setiawan, S. (2018). the Effect of Internal Control and Individual Morality on the Tendency of Accounting Fraud. Asia Pacific Fraud Journal, 3(1), 33-41. https://doi.org/10.21532/apfj.001.18.03.01.04
Sugiyono. (2018). Metode Penelitian Kuantitatif, kualitatif dan R&D. Bandung: Alfabeta.
Sujana, I. K., Suardikha, I. M. S., & Laksmi, P. S. P. (2020). Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar. E-Jurnal Akuntansi, 30(11), 2780-2794. https://doi.org/10.24843/eja.2020.v30.i11.p06
T. Hani Handoko. 1995. Manajemen Personalia dan Sumberdaya Manusia. Yogyakarta: BPEE.
Triantoro, H. D., Utami, I., & Joseph, C. (2020). Whistleblowing system, Machiavellian personality, fraud intention: An experimental study. Journal of Financial Crime, 27(1), 202–216. https://doi.org/10.1108/JFC-01-2019-0003
Trisno, Ary. 2019. Pengaruh Whistleblowing System, Internal Auditor Professionalism dan Red Flags Method Terhadap Pencegahan Kecurangan Akuntansi dengan Ethical Environment sebagai Variabel Pemoderasi (Studi pada Inspektorat Provinsi Sulawesi Selatan). Universitas Islam Negeri Alauddin.
Tyastiari, N. M. O., Yuniarta, G. A., & Wahyuni, M. A. (2017). Pengaruh Bystander Effect, WhistleblowinG, Dan Perilaku Etis Terhadap Financial Statement Fraud (Studi Empiris Pada Kasus Fraud Pegawai Negeri Sipil Pemerintah Kabupaten Gianyar). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2), 130-147. https://doi.org/10.23887/jimat.v8i2.13189
Udayani, A. A. K. F., & Sari, M. M. R. (2017). Pengaruh Pengendalian Internal dan Moralitas Individu pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 18(3), 1774-1799.
Utari, N. M. A. D., Sujana, E., & Yuniarta, A. (2019). Pengaruh Efektivitas Pengendalian Internal, Moralitas Individu, Dan Whistleblowing Terhadap Kecenderungan Kecurangan (Fraud) Pada Lembaga Perkreditan Desa Di Kecamatan Buleleng. Jurnal Akuntansi Profesi, 10(2), 33–44.
Vacumi, N., & Halmawati (2022). Pengaruh Religiusitas dan Machiavellian terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Eksplorasi Akuntansi (JEA), 4(3), 563–573. http://jea.ppj.unp.ac.id/index.php/jea/index
Published
2024-06-28
How to Cite
LISTYANTI, Ni Kadek Intan Karunia; SUKARTHA, P. D’yan Yaniartha; RASMINI, Ni Ketut.
Faktor-faktor yang Mempengaruhi Terjadinya Kecenderungan Kecurangan (Fraud) pada Lembaga Perkreditan Desa Kecamatan Kuta Selatan.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 6, june 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/103772>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i06.p13.
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