{"id":"https://openalex.org/W4411066735","doi":"https://doi.org/10.56293/ijmsssr.2024.5331","title":"THE EFFECT OF THE EFFECTIVENESS OF INTERNAL CONTROL, COMPLIANCE WITH ACCOUNTING RULES AND THE SUITABILITY OF COMPENSATION ON THE TENDENCY OF ACCOUNTING FRAUD IN LPD IN UBUD DISTRICT, GIANYAR REGENCY","display_name":"THE EFFECT OF THE EFFECTIVENESS OF INTERNAL CONTROL, COMPLIANCE WITH ACCOUNTING RULES AND THE SUITABILITY OF COMPENSATION ON THE TENDENCY OF ACCOUNTING FRAUD IN LPD IN UBUD DISTRICT, GIANYAR REGENCY","publication_year":2024,"publication_date":"2024-01-01","ids":{"openalex":"https://openalex.org/W4411066735","doi":"https://doi.org/10.56293/ijmsssr.2024.5331"},"language":"en","primary_location":{"id":"doi:10.56293/ijmsssr.2024.5331","doi":"https://doi.org/10.56293/ijmsssr.2024.5331","is_oa":true,"landing_page_url":"https://doi.org/10.56293/ijmsssr.2024.5331","pdf_url":"https://doi.org/10.56293/ijmsssr.2024.5331","source":{"id":"https://openalex.org/S4387291215","display_name":"International Journal of Management Studies and Social Science Research","issn_l":"2582-0265","issn":["2582-0265"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Management Studies and Social Science Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://doi.org/10.56293/ijmsssr.2024.5331","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5075153300","display_name":"Ni Nyoman Suriani","orcid":"https://orcid.org/0009-0004-0352-1255","observed_orcids":["https://orcid.org/0009-0004-0352-1255"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ni Nyoman Suriani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5108714834","display_name":"L.G.P. Sri Eka Jayanti","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Luh Gede Pande Sri Eka jayanti","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"06","issue":"06","first_page":"244","last_page":"249"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.54830002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.54830002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.3621000051498413,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.058800000697374344,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-fraud","display_name":"accounting fraud","score":0.9229999780654907},{"id":"https://openalex.org/keywords/internal-control-effectiveness","display_name":"internal control effectiveness","score":0.9929999709129333},{"id":"https://openalex.org/keywords/compensation-suitability","display_name":"compensation suitability","score":0.7350000143051147},{"id":"https://openalex.org/keywords/local-government-enterprises","display_name":"local government enterprises","score":0.4950000047683716},{"id":"https://openalex.org/keywords/lpd","display_name":"LPD","score":0.8640000224113464},{"id":"https://openalex.org/keywords/gianyar-regency","display_name":"Gianyar Regency","score":0.8410000205039978}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7080584764480591},{"id":"https://openalex.org/C2780023022","wikidata":"https://www.wikidata.org/wiki/Q1338171","display_name":"Compensation (psychology)","level":2,"score":0.621433675289154},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5320068001747131},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5256059169769287},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.44024574756622314},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1722700297832489},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.06384208798408508},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C11171543","wikidata":"https://www.wikidata.org/wiki/Q41630","display_name":"Psychoanalysis","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.56293/ijmsssr.2024.5331","doi":"https://doi.org/10.56293/ijmsssr.2024.5331","is_oa":true,"landing_page_url":"https://doi.org/10.56293/ijmsssr.2024.5331","pdf_url":"https://doi.org/10.56293/ijmsssr.2024.5331","source":{"id":"https://openalex.org/S4387291215","display_name":"International Journal of Management Studies and Social Science Research","issn_l":"2582-0265","issn":["2582-0265"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Management Studies and Social Science Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.56293/ijmsssr.2024.5331","doi":"https://doi.org/10.56293/ijmsssr.2024.5331","is_oa":true,"landing_page_url":"https://doi.org/10.56293/ijmsssr.2024.5331","pdf_url":"https://doi.org/10.56293/ijmsssr.2024.5331","source":{"id":"https://openalex.org/S4387291215","display_name":"International Journal of Management Studies and Social Science Research","issn_l":"2582-0265","issn":["2582-0265"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Management Studies and Social Science Research","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.9200000166893005,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4411066735.pdf","grobid_xml":"https://content.openalex.org/works/W4411066735.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W2983691647","https://openalex.org/W4309399318","https://openalex.org/W4392859012","https://openalex.org/W4396242913","https://openalex.org/W4401995277"],"related_works":["https://openalex.org/W4319983579","https://openalex.org/W4392109120","https://openalex.org/W4389214675","https://openalex.org/W4320078891","https://openalex.org/W4319983560","https://openalex.org/W7160928675","https://openalex.org/W7223443572","https://openalex.org/W7220107636","https://openalex.org/W4385078985","https://openalex.org/W2947434090"],"abstract_inverted_index":{"This":[0,89],"research":[1,50],"is":[2,42,57,121,166],"entitled":[3],"\"The":[4],"Effect":[5],"of":[6,9,18,23,39,54,62,65,75,80,99,128,135,151,157,175],"the":[7,21,37,60,63,73,78,92,133,149,155,173],"Effectiveness":[8],"Internal":[10,136],"Control,":[11],"Compliance":[12],"with":[13,69,96],"Accounting":[14,24,158,176],"Rules":[15,159],"and":[16,47,72,139,145,165],"Appropriateness":[17],"Compensation":[19,140],"on":[20,44,77,148,172],"Trend":[22],"Fraud":[25],"in":[26,28,83],"LPD":[27,84],"Ubud":[29,85],"District,":[30,86],"Gianyar":[31,87],"Regency\".":[32],"The":[33,52,106,116,126],"reason":[34],"for":[35],"taking":[36],"title":[38],"this":[40,55,129],"study":[41,56,90,130],"based":[43],"existing":[45],"phenomena":[46],"many":[48],"inconsistent":[49],"results.":[51],"purpose":[53],"to":[58],"prove":[59],"effect":[61,147,164,171],"effectiveness":[64],"internal":[66],"control,":[67],"compliance":[68],"accounting":[70,81,152],"rules":[71],"suitability":[74],"compensation":[76],"tendency":[79,150],"fraud":[82],"Regency.":[88],"uses":[91],"Purposive":[93],"Sampling":[94],"Technique":[95],"a":[97,143,162],"sample":[98],"96":[100],"respondents":[101],"obtained":[102],"from":[103],"378":[104],"populations.":[105],"data":[107,117],"collection":[108],"method":[109],"was":[110],"carried":[111],"out":[112],"by":[113],"distributing":[114],"questionnaires.":[115],"analysis":[118],"technique":[119],"used":[120],"multiple":[122],"linear":[123],"regression":[124],"analysis.":[125],"results":[127],"show":[131],"that":[132],"variables":[134],"Control":[137],"Effectiveness,":[138],"Suitability":[141],"have":[142],"negative":[144,163],"significant":[146],"fraud.":[153],"Meanwhile,":[154],"Consistency":[156],"variable":[160],"has":[161,169],"non-significant":[167],"or":[168],"no":[170],"Tendency":[174],"Fraud.":[177]},"counts_by_year":[],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2025-10-10T00:00:00"}
