Pengaruh Good Corporate Governance, Moralitas Individu, dan Personal Culture terhadap Pencegahan Kecurangan pada Lembaga Perkreditan Desa (LPD) Se – Kecamatan Tejakula

Authors

  • Komang Riska Pratiwi Universitas Pendidikan Ganesha
  • Made Arie Wahyuni Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.23887/jiah.v12i1.38681

Keywords:

Good Corporate Governance, Moralitas Individu, Personal Culture, Pencegahan Kecurangan

Abstract

This study aims to determine the effect of good corporate governance, individual morality, and personal culture on fraud prevention in LPD Se – Tejakula District. This research is quantitative research. The sample used is as many as 95 with a sampling technique that is saturated sampling. In this study, the data used were primary data, namely a questionnaire which was measured using SPSS. The results of this study indicate that (1) good corporate governance has a positive and significant effect on fraud prevention, (2) individual morality has a positive and significant effect on fraud prevention, (3) personal culture has a positive effect on fraud prevention

Author Biography

Komang Riska Pratiwi, Universitas Pendidikan Ganesha

Universitas Pendidikan Ganesha

References

(ACFE)., A. of C. F. E. (2014). Report to the Nations on Occupatuional Fraud and Abuse – 2014 Global Study Fraud. USA Association of Certified Fraud Examiners, Inc.

Ghozali, I. (2011). Aplikasi Analisis Multivariate Dengan Program UBM SPSS 19 (Edisi Kelima). Universitas Diponogoro.

Kurniawan, P. C., & Izzaty, K. N. (2019). Pengaruh Good Corporate Governance Dan Pengendalian Internal Terhadap Pencegahan Fraud. ECONBANK: Journal of Economics and Banking, 1(1), 55–60. https://doi.org/10.35829/econbank.v1i1.2

Widyaningsih, R. W. (2018). Pengaruh Pengendalian Internal, Moralitas Individu, Personal Culture, Ketaatan Aturan Akuntansi, Dan Kompetensi Terhadap Kecenderungan Kecurangan Akuntansi (Vol. 2018, Issue April).

Downloads

Published

2022-08-13

Issue

Section

Articles