PENGARUH KOMPETENSI, SPI, MORALITAS DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA

  • Ni Kadek Purnama Dewi Universitas Hindu Indonesia
  • Sang Ayu Putu Arie Indraswarawati Universitas Hindu Indonesia
  • I Made Endra Lesmana Putra Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v3i2.2762
Keywords: Competence, Morality, Whistleblowing, Fraud

Abstract

This survey aim to find of impact Competence of Village Officials, Internal Control System,
Individual Morality and Whistleblowng System on Prevention of Fraud in Village Fund
Managemen (Empirical Study in Villages in North Denpasar Subdistrict). The population
were all 8 villages, amounting 142 persons. The study sample was decided use purposive
sampling which is a certain criterion then the number of samples became 64 respondents.
The data collection technique using questionnaires is then performed analysis multiple
linier regression. From the yield of this survey, competence village officials, internal
control system have not significant impact fraud prevention. But the morality individuals,
whistleblowingi system have a positive impact fraud prevention.

Published
2022-04-29
How to Cite
Dewi, N. K., Putu Arie Indraswarawati, S. A., & Lesmana Putra, I. M. E. (2022). PENGARUH KOMPETENSI, SPI, MORALITAS DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA. Hita Akuntansi Dan Keuangan, 3(2), 134-142. https://doi.org/10.32795/hak.v3i2.2762
Issue
Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Section
Articles