The Effect of LPD Internal Control, Morality, Compensation Suitability, and Information a symmetricity on Fraud Tendency

Lembaga Perkreditan Desa (LPD) is one of the assets and sources of income of traditional villages so that it requires good management so that there is no fraud by the administrators, employees and supervisory bodies of an LPD. In general, LPD aims to improve the standard of living of villagers and preserve the existence of traditional villages in Bali Province. Fraud Institutions in the scope of accounting are deviations from accounting procedures that should not be applied in an entity. This study aims to determine the effect of LPD internal control, morality, compensation suitability and information asymmetry on accounting fraud. The population in this study were administrators and employees of 38 LPDs in Mengwi District. The sample in this study was determined by the Purposive Sampling method, namely the chairman and treasurer of the LPD, so that the number of respondents in this study was 76 people. The data in this study were obtained using a questionnaire. The data analysis technique used in this study was Multiple Linear Regression Analysis, . From the analysis carried out, the results of the study were obtained, namely the Internal Control variable had a negative and significant effect on the Accounting Fraud variable. The Morality variable does not affect the Accounting Fraud variable and the Compensation Suitability variable does not affect the Accounting Fraud variable.