The Influence of the Bystander Effect and Internal Control on the Trend of Accounting Fraud at Village Credit Institutions in Jembrana Regency
- 10.2991/978-2-494069-83-1_10How to use a DOI?
- tendency of accounting fraud; bystander effect; internal control
Financial statement fraud or accounting fraud is any intentional act or omission that results in materially misleading financial statements. Previous research has shown that variables that influence the tendency of accounting fraud, such as the bystander effect and internal control. This study aims to examine and explain the effect of the bystander effect and internal control on the tendency of accounting fraud. The research was conducted at the Village Credit Institution (LPD) in Jembrana Regency, with the respondents being managers and employees working at the LPD. Data were collected using a questionnaire and analyzed using variant-based SEM and processed using Partial Least Square (PLS).
The results of the study found a bystander effect, and internal control had a significant effect on the tendency of accounting fraud.
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Cite this article
TY - CONF AU - Ida Bagus Anom Yasa AU - I Ketut Sukayasa AU - Ni Made Mega Abdi Utami PY - 2022 DA - 2022/12/30 TI - The Influence of the Bystander Effect and Internal Control on the Trend of Accounting Fraud at Village Credit Institutions in Jembrana Regency BT - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022) PB - Atlantis Press SP - 53 EP - 56 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-494069-83-1_10 DO - 10.2991/978-2-494069-83-1_10 ID - Yasa2022 ER -