Prevention of fraud (fraudi) is an act or an effort to prevent or detain a person from not doing an act of fraud which is found to be detrimental. This study aims to determine the effect of competence in human resources, whistleblowingi systemi and individual morality in the face of preventive fraud (fraudi) in managing the financial management of Desai in Desai in Klungkung District. This research was conducted in all Desai offices in Klungkung District. With a total sample of 87 Desai apparatus, the sampling method used was purposive sampling. Data analysis techniques used in this research are Descriptive Statistics, Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Determination Coefficient, F Test and T Test. The results of the study show that the competence of human resources does not affect the prevention of fraud (fraudi). Whistleblowingi systemi positively influences the prevention of fraud (fraudi). Individual morality has a positive effect on preventing fraud (fraudi).
Thisl study aims to determine thel effect of clarityl of budget targets, competencies, andl communityl participationl on village fund managementl accountabilityl inl Blahbatuhl District, Gianyarl Regency. Thel populationl inl thisl study were all village apparatuses inl Blahbatuhl District with 161 apparatus. Thel sample inl thisl study was 9 villages inl Blahbatuhl District with 81 respondents. Thel method of determiningl thel sample usingl purposive sampling, datal were collected usingl a questionnaire that was measured with a Likert scale. Datal were analyzed with Multiple Linear Regression Analysis. based on thel results of thisl study indicate that thel clarityl of budget targets, competencies, andl communityl participationl has a positive andl significant effect on thel accountabilityl of village fund management. Thisl shows that thel better thel clarityl of budget targets, competenciesl andl communityl participation, thel accountabilityl of village fund managementl inl Blahbatuhl District, Gianyarl Regency will be better.
Fraud (fraud) is an error that is carried out in a deliberate manner, within the scope ofaccounting, the concept of fraud (fraud) is a deviation from an accounting procedure that shouldbe applied in an entity. The purpose of this research is to find out the effect of individual morality,religiosity and bystandery effecti on the tendency of accounting (fraud) tendencies in LPD inKecamatan Marga. This research was carried out throughout the LPD office located inKecamatan Marga appreciate, with as many as 46 samples. The sample determination methodused is non-probability sampling, namely by means of purposive sampling, while the data analysistechnique used is multiple linear regression analysis. The results of the study show that: (1)Individual moralization has a negative influence on the tendency of accounting fraud (fraud), (2)Religiosity has a negative influence on accounting tendency (fraud), (3) System effect has apositive influence on accounting tendency (fraud).
The purpose of this study to examine thei effect of thei variable investment opportunity set, Liquidity, leveragei and institusionali ownership on dividenid policy. This study uses manufacturing companies listed on the Indonesia Stock Echange period 2016-2018. The number of research population is 140 manufacturing companies, thei researchers used a purposive samplingi method and selected 31 companies that met the creteria. The analysis technique used in thei study is multiple linier regression analysis technique, classic assumption test including normality test, multicolinearity test, heteroskedastisitas test, autokolerasi test, hypothesis testing t-statistic and f-statistic to test thei feasibility of the research model. The result analysis shows that investment opportunity set negative effect, liquidity positive effect, leveragei and institusionali ownership have no effect on dividenid policy on manufacturing companies in Indonesia stock exchange period 2016-2018
Thisi study aims to obtain empirical evidence of thei effect of profitability and leveragei on taxi avoidancei with thei corporatei sociali responsibilityi disclosure as moderating variabeli. Thisi study focuses on consumer goods companies listed on thei Indonesia Stock Exchange, there companies produce consumer goods that are routinely needed by thei community. thei sample are 17 companies with purposive sampling technique, analysis technique used is Moderated Regression Analysis (MRA). thei results of thisi study indicate that profitability has a positive effect of taxi avoidancei. Thisi means that thei higher thei profitability, thei higher thei taxi avoidancei of thei company. Leveragei has a negative effect on taxi avoidancei. Thisi means that thei higher thei interest expense thei company has, thei lower thei taxi avoidancei rate. Corporatei sociali responsibilityi disclosure cannot moderate thei effect of profitability and leveragei on taxi avoidancei.
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