The Effect of the Effectiveness of Internal Control, Compliance With Accounting Rules and the Suitability of Compensation on the Tendency of Accounting Fraud in Lpd in Ubud District, Gianyar Regency
Year: 2024
Type: article
Study design: Observational Study
Abstract: This research is entitled "The Effect of the Effectiveness of Internal Control, Compliance with Accounting Rules and Appropriateness of Compensation on the Trend of Accounting Fraud in LPD in Ubud District, Gianyar Regency". The reason for taking the title of this study is based on existing phenomena and many inconsistent research results. The purpose of this study is to prove the effect of the effectiveness of internal control, compliance with accounting rules and the suitability of compensation on the tendency of accounting fraud in LPD Ubud District, Gianyar Regency. This study uses the Purposive Sampling Technique with a sample of 96 respondents obtained from 378 populations. The data collection method was carried out by distributing questionnaires. The data analysis technique used is multiple linear regression analysis. The results of this study show that the variables of Internal Control Effectiveness, and Compensation Suitability have a negative and significant effect on the tendency of accounting fraud. Meanwhile, the Consistency of Accounting Rules variable has a negative effect and is non-significant or has no effect on the Tendency of Accounting Fraud.
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4411066735