THE ROLE OF EMPLOYEE ETHICAL BEHAVIOR AND ORGANIZATIONAL CULTURE IN PREVENTING FRAUD AT THE LPD

Authors

  • Ni Nyoman Ayu Suryandari, I Dewa Made Endiana, Anak Agung Bagus Arie Susandya, Kadek Apriada

Abstract

The focus of research related to fraud prevention, ethical behavior in accordance with high spiritual values ​​in Bali deserves to be used as guidelines in managing the organization and teachings of Tri Kaya Parisudha, Tat Twam Asi, and Karma Phala, spiritual values ​​are instincts that involve exemplary thinking, emotional behavior, and love. Research related to fraud has been widely researched by previous researchers, but only emphasizes managerial aspects. This study emphasizes aspects of ethical behavior of employees related to spiritual values ​​that guide individual life. This research was conducted by conducting a survey of 34 village credit institutions in Abiansemal District, with the respondents being the head of the village credit institution and the supervisory body (internal auditor). By using Smart PLS, the result shows that ethical behavior of employees that is in accordance with the spiritual values ​​of Hinduism can prevent fraud. In addition, individual external factors in the form of a good organizational culture play an important role in reducing the possibility of fraud. This research has implications for village credit institutions, which in addition to emphasizing managerial aspects, spiritual aspects must also be considered in employee behavior to prevent fraud.

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Published

2021-05-12

How to Cite

Ni Nyoman Ayu Suryandari, I Dewa Made Endiana, Anak Agung Bagus Arie Susandya, Kadek Apriada. (2021). THE ROLE OF EMPLOYEE ETHICAL BEHAVIOR AND ORGANIZATIONAL CULTURE IN PREVENTING FRAUD AT THE LPD. PalArch’s Journal of Archaeology of Egypt / Egyptology, 18(08), 916-929. Retrieved from https://archives.palarch.nl/index.php/jae/article/view/8780