Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

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The Influence of the Bystander Effect and Internal Control on the Trend of Accounting Fraud at Village Credit Institutions in Jembrana Regency

Authors
Ida Bagus Anom Yasa1, *, I Ketut Sukayasa1, Ni Made Mega Abdi Utami1
1Politeknik Negeri Bali, Bali, Indonesia
*Corresponding author. Email: ibanomyasa@gmail.com
Corresponding Author
Ida Bagus Anom Yasa
Available Online 30 December 2022.
DOI
10.2991/978-2-494069-83-1_10How to use a DOI?
Keywords
tendency of accounting fraud; bystander effect; internal control
Abstract

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.

Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
30 December 2022
ISBN
10.2991/978-2-494069-83-1_10
ISSN
2352-5398
DOI
10.2991/978-2-494069-83-1_10How to use a DOI?
Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
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  -