The Effectiveness of Internal Control as an Effort to Reduce the Tendency of Accounting Fraud in Village Credit Institutions in Gianyar Regency

This study aims to determine whether the effectiveness of internal control affects the tendency of accounting fraud, as well as the influence of organizational commitment as moderation on the tendency of accounting fraud in Village Credit Institutions in Gianyar Regency. The sample used in this study was 120 people. The method of determining the sample in this study is by method with purposive sampling technique. Data collection is carried out by questionnaire. The results of this study show that the variable effectiveness of internal control has a significant negative effect on the tendency of accounting fraud. While the organizational commitment variable as a moderating variable has no effect on the tendency of accounting fraud.