Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)

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Understanding Compensation Suitability and the Bystander Effect: Their Impact on Accounting Fraud Tendency as Moderated by Organizational Culture

Authors
Ida Bagus Anom Yasa1, *, Ni Made Ayu Dwijayanti1, Ni Made Mega Abdi Utami1, Anak Agung Putri Suardani1, I Made Sudana1, I Ketut Sukayasa1
1Accounting Department, Politeknik Negeri Bali, Bali, Indonesia
*Corresponding author. Email: idabagusanomyasa@pnb.ac.id
Corresponding Author
Ida Bagus Anom Yasa
Available Online 14 November 2025.
DOI
10.2991/978-94-6463-882-0_28How to use a DOI?
Keywords
Accounting Fraud Tendency; Bystander Effect; Compensation Suitability; Organizational Culture
Abstract

This study aims to examine the influence of compensation suitability and the bystander effect on the propensity for accounting fraud, as well as the moderating role of organizational culture in the relationship between these two variables. The research was conducted at the Village Credit Institution (LPD) in Tabanan Regency, with leaders and employees serving as respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) based on variance, processed through Smart PLS (Partial Least Squares). The findings reveal that compensation suitability has a negative effect on the propensity for accounting fraud, while the bystander effect has a positive impact. Additionally, organizational culture did not moderate the effect of compensation suitability on the likelihood of accounting fraud. However, it effectively moderated the relationship between the bystander effect and the tendency toward accounting fraud.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
14 November 2025
ISBN
978-94-6463-882-0
ISSN
2352-5398
DOI
10.2991/978-94-6463-882-0_28How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ida Bagus Anom Yasa
AU  - Ni Made Ayu Dwijayanti
AU  - Ni Made Mega Abdi Utami
AU  - Anak Agung Putri Suardani
AU  - I Made Sudana
AU  - I Ketut Sukayasa
PY  - 2025
DA  - 2025/11/14
TI  - Understanding Compensation Suitability and the Bystander Effect: Their Impact on Accounting Fraud Tendency as Moderated by Organizational Culture
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
PB  - Atlantis Press
SP  - 239
EP  - 248
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-882-0_28
DO  - 10.2991/978-94-6463-882-0_28
ID  - Yasa2025
ER  -