Fraud Dan Faktor-Faktor Yang Mempengaruhinya Pada Pd. Bpr/Bkk Di Kabupaten Rembang

Fraud is a mistake committed on purpose. In the scope of accounting, the concept of fraud or fraud is a deviation from accounting procedures that should be applied in an entity. These deviations will have an impact on the financial statements presented by the company. This study aims to determine fraud and the factors that influence it on PD BPR / BKK Rembang Regency. This research is a quantitative research. The population used in this study were BPR / BKK in Rembang Regency. The sample in this study were directors, branch heads, deputy branch heads, and employees at BPR / BKK in Rembang Regency. The sampling technique using convenience sampling technique. The data collection technique used a questionnaire. The method used in this research is descriptive statistical test, data quality test (validity and reliability test), classical assumption test (normality test, multicollinearity test, and heteroskesdasticity test), multiple regression test, t test, and coefficient of determination. The results showed that all questionnaire statement items used in this study were valid and reliable. The results of the classical assumption test show that the data is normally distributed and there are no symptoms of multicollinearity and heteroskesdasticity. The data analysis technique used is multiple linear regression with the results of the study showing that the variables of accounting rule obedience, the effectiveness of the internal control system and information asymmetry have no effect on the occurrence of fraud. Meanwhile, the variables of individual morality and unethical behavior have an effect on cheatin