Tri Hita Karana Culture Moderate: Good Corporate Governance and Morality in Fraud Prevention
Department of Accounting, Faculty of Economics and Business, Udayana University, Bali, Indonesia.
Review Article
World Journal of Advanced Research and Reviews, 2024, 23(01), 988–996
Publication history:
Received on 30 May 2024; revised on 09 July 2024; accepted on 11 July 2024
Abstract:
The aim of this research is to determine the influence of Good Corporate Governance and Morality on Fraud Prevention in LPDs throughout Sukawati District directly or moderated by the Tri Hita Karana culture. The population in this study was LPDs in Sukawati District, totaling 33 LPDs with respondents for each LPD consisting of Leaders/Chairmen, Treasurers, Financial Administration Staff and Internal Supervisory Bodies. The sampling technique used was a saturated sampling technique where research data was collected through the results of distributing questionnaires and analyzed using the Moderated Regression Analysis (MRA) analysis technique. The research results state that Good Corporate Governance has a positive effect on Fraud Prevention. Morality has a positive effect on Fraud Prevention. Tri Hita Karana Culture is a moderating variable that strengthens the influence of the Good Corporate Governance variable on Fraud Prevention. Tri Hita Karana Culture is a moderating variable that strengthens the influence of the Morality variable on Fraud Prevention. The results of this research can provide practical contributions to interested parties, namely LPD managers and village behavior as LPD owners. LPD can increase awareness and understanding of the importance of good corporate governance and morality in preventing fraud. Training related to Tri Hita Karana cultural values can also be provided to employees to strengthen commitment to ethical and responsible practices.
Keywords:
Good Corporate Governance; Morality; Fraud Prevention; Tri Hita Karana Culture
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