INTERNAL CASH CONTROL, COMPENSATION FITNESS, AND INDIVIDUAL MORALITY AGAINST ACCOUNTING (FRAUD) TRENDS IN LPD SUB-DISTRICT TABANAN
Putu Dian Pradnyanitasari, Ni Made Intan Priliandani, I Ketut Puja Wirya Sanjaya

Faculty of Economics and Business, Warmadewa University, Jl. Terompong No.24, Sumerta Kelod, Kec. Denpasar Tim., Kota Denpasar, Bali 80239
*dianunwar[at]gmail.com

Abstract

This study aims to analyze the effect of cash internal control, the suitability of compensation, and individual morality on the tendency of accounting fraud (fraud). This study used 36 respondents who worked at LPD Tabanan Regency. Determination of the sample using purposive sampling, namely sampling techniques with certain criteria. To answer the research hypothesis using analytical tools, namely multiple linear regression. The results showed that internal cash control, the suitability of compensation and individual morality harmed the tendency of accounting fraud.

Keywords: Cash Internal Control, Compensation Suitability, Individual Morality, Accounting Fraud Tendency

Topic: Kesejahteraan Masyarakat

Link: https://ifory.id/abstract-plain/wWZaJmgfnNex

Web Format | Corresponding Author (Putu Dian Pradnyanitasari)