The Effect of the Bystander Effect, Organizational Culture, and Internal Control on the Trend of Accounting Fraud at LPD in Jembrana Regency

Wedari, Ni Kadek Avinka and Yasa, Ida Bagus Anom and Wijana, I Made (2022) The Effect of the Bystander Effect, Organizational Culture, and Internal Control on the Trend of Accounting Fraud at LPD in Jembrana Regency. Repositori Politeknik Negeri Bali.

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Abstract

Accounting fraud until now it is still a latent danger that threatens the world. Jembrana Regency has an LPD with unhealthy conditions that occur every year. In 2021, there will be two LPD in Jembrana Regency that are no longer operating. This is due to an act of accounting fraud in the form of misappropriation of funds for personal interests by manipulating financial statements. Some considerations for company management to find out fraud include bystander effect, organizational culture and internal control, but these factors still have mixed research results. This study aims to examine bystander effect, organizational culture and internal control on the tendency of accounting fraud. The population in this study were 162 employees at LPD in Jembrana Regency. Determination of the number of samples in this study using stratified proportionate random sampling, which is method with the SmartPLS 3.0 application. The results showed that the bystander effect had a positive and insignificant effect on the tendency of accounting fraud in LPD in Jembrana Regency, while organizational culture and internal control had a negative and significant effect on the tendency of accounting fraud in LPD in Jembrana Regency.

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