Pengaruh Love of Money, Machiavellian, dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan Akuntansi pada LPD se-Kecamatan Kuta

Martha, Komang Tri Rahayunita and Suciwati, Desak Putu and Pratiwi, Ni Made Wirasyanti Dwi (2023) Pengaruh Love of Money, Machiavellian, dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan Akuntansi pada LPD se-Kecamatan Kuta. Undergraduate thesis, Politeknik Negeri Bali.

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Abstract

The Bali Government established village credit institutions (LPDs) with the hope of improving the welfare of village communities economically, socially, and culturally. However, in recent years cases of fraud in LPDs have become increasingly prominent and the most cases have occurred in Badung Regency. The cause of someone committing fraud comes from individual factors, namely love of money and Machiavellian nature and from agency factors, namely compensation. LPDs in Kuta District have great potential to experience accounting fraud because they have high average assets. This study aims to look at the effect of love of money, machiavellian traits, and compensation suitability on the tendency of accounting fraud. This study analyzes primary data from questionnaires distributed to LPD employees in Kuta District. The sampling technique used was purposive sampling so that 87 research samples were obtained. Testing of research variables is done using the Partial Least Square method with the SmartPLS 4.0 application. The results showed that love of money and Machiavellian traits had a positive and significant effect on the tendency of accounting fraud in LPDs in Kuta District. Meanwhile, there is an insignificant influence between compensation suitability on the tendency of accounting fraud.

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