Determinants of Fraud Tendencies in Village Credit Institutions in Tabanan Regency

Fraud is a problem faced by almost all organizations, both in the private and public sectors. Financial reports that function as a medium of communication between stakeholder management are the part that is most vulnerable to fraudulent behavior. This research was conducted at LPDs in Tabanan Regency with a total sample of 75 LPDs. The variables identified in this study are Fraud tendencies as the dependent variable and Internal Control and Individual Morality as the independent variables. The type of data according to its nature used in this study is a type of quantitative research. Types of data according to the source in this study using primary data and secondary data. The analytical method used in this study is multiple linear regression analysis. The research results show that internal control and individual morality have a negative effect on the tendency to cheat