Abstract
This study aims to examine the effect of internal control, individual morality, and organizational culture on the tendency of accounting fraud. The population in this study were 51 villages in Dharmasraya Regency. The sampling method used is the total sampling method. Total sampling is a sampling technique where the number of samples is the same as the population. In this study, the data source used is the primary data source. Data collection techniques in this study using a questionnaire. The results of this study indicate that internal control and organizational culture have no effect on the tendency of accounting fraud and individual morality has a positive and significant effect on the tendency of accounting fraud.
Highlights
Tahun 2004 tentang pemerintah daerah dan Peraturan Pemerintah Nomor 72 Tahun 2005 tentang desa
Correlation is significant at the 0.01 level (2-tailed)
T. 2017.Pengaruh Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris Pada Lembaga Perkreditan Desa Di Kabupaten Buleleng)
Summary
Berdasarkan tabel 1 di atas, kuesioner yang telah dikembalikan oleh responden yaitu sebanyak 108 kuesioner, yaitu dengan persentase tingkat pengembalian kuesioner sebesar 70,6%. Berdasarkan tingkat persentase tersebut dapat disimpulkan bahwa tingkat pengembalian kuesioner cukup tinggi
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