DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR
ABSTRACT This study aims to examine the influence of variable competence of personnel, internal control systems, control of conflict of interest, morality, accountability, law enforcement and suitability of compensation for prevention of fraud in village financial management. This study uses the q...
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| Format: | Article |
| Language: | English |
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UNIB Press
2020-07-01
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| Series: | Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/9771 |
| _version_ | 1818234621681205248 |
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| author | Elva Rahmawati sarwani sarwani Rasidah Rasidah Mellani Yuliastina |
| author_facet | Elva Rahmawati sarwani sarwani Rasidah Rasidah Mellani Yuliastina |
| author_sort | Elva Rahmawati |
| collection | DOAJ |
| description | ABSTRACT
This study aims to examine the influence of variable competence of personnel, internal control systems, control of conflict of interest, morality, accountability, law enforcement and suitability of compensation for prevention of fraud in village financial management. This study uses the questionnaire survey, the number of samples used by 164 villages in Banjar Regency, where each village was taken 3 village fund managers, namely the village head, village secretary and financial staff, totaling 492 people. Analysis of data using multiple linear regression. The results showed that the competence of personnel, internal control systems, conflict of interest control, morality, accountability, and suitability of compensation significant affect on the fraud prevention in village financial management. Meanwhile law enforcement does not have a significant effect on the fraud prevention in village financial management.
Keyword: Fraud Prevention, Village Fund, Fraud
ABSTRAK
Tujuan penelitian ini untuk menguji pengaruh variabel kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, penegakan hukum dan kesesuaian kompensasi terhadap pencegahan fraud dalam pengelolaan keuangan desa. Penelitian ini dilakukan dengan menyebarkan kuesioner, jumlah sampel yang digunakan 164 Desa di Kabupaten Banjar, dimana masing-masing desa diambil 3 orang pengelola dana desa yaitu kepala desa, sekretaris desa dan kaur keuangan, sehingga berjumlah 492 orang. Analisis Data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, dan kesesuaian kompensasi berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa. Sementara itu penegakan hukum tidak berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa.
Kata Kunci: Pencegahan Fraud, Dana Desa, Fraud |
| first_indexed | 2024-12-12T11:40:59Z |
| format | Article |
| id | doaj.art-186f96f535b64951b761a5e465178efe |
| institution | Directory Open Access Journal |
| issn | 2303-0356 2303-0364 |
| language | English |
| last_indexed | 2024-12-12T11:40:59Z |
| publishDate | 2020-07-01 |
| publisher | UNIB Press |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj.art-186f96f535b64951b761a5e465178efe2022-12-22T00:25:32ZengUNIB PressJurnal Akuntansi2303-03562303-03642020-07-0110212915210.33369/j.akuntansi.10.2.129-1525413DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJARElva Rahmawati0sarwani sarwani1Rasidah Rasidah2Mellani Yuliastina3Magister Akuntansi FEB Universitas Lambung MangkuratMagister Akuntansi FEB Universitas Lambung MangkuratFEB Universitas Lambung MangkuratSTIE Nasional BanjarmasinABSTRACT This study aims to examine the influence of variable competence of personnel, internal control systems, control of conflict of interest, morality, accountability, law enforcement and suitability of compensation for prevention of fraud in village financial management. This study uses the questionnaire survey, the number of samples used by 164 villages in Banjar Regency, where each village was taken 3 village fund managers, namely the village head, village secretary and financial staff, totaling 492 people. Analysis of data using multiple linear regression. The results showed that the competence of personnel, internal control systems, conflict of interest control, morality, accountability, and suitability of compensation significant affect on the fraud prevention in village financial management. Meanwhile law enforcement does not have a significant effect on the fraud prevention in village financial management. Keyword: Fraud Prevention, Village Fund, Fraud ABSTRAK Tujuan penelitian ini untuk menguji pengaruh variabel kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, penegakan hukum dan kesesuaian kompensasi terhadap pencegahan fraud dalam pengelolaan keuangan desa. Penelitian ini dilakukan dengan menyebarkan kuesioner, jumlah sampel yang digunakan 164 Desa di Kabupaten Banjar, dimana masing-masing desa diambil 3 orang pengelola dana desa yaitu kepala desa, sekretaris desa dan kaur keuangan, sehingga berjumlah 492 orang. Analisis Data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, akuntabilitas, dan kesesuaian kompensasi berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa. Sementara itu penegakan hukum tidak berpengaruh signifikan terhadap pencegahan fraud dalam pengelolaan keuangan desa. Kata Kunci: Pencegahan Fraud, Dana Desa, Fraudhttps://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/9771fraud prevention, village fund, fraud |
| spellingShingle | Elva Rahmawati sarwani sarwani Rasidah Rasidah Mellani Yuliastina DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR Jurnal Akuntansi fraud prevention, village fund, fraud |
| title | DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR |
| title_full | DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR |
| title_fullStr | DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR |
| title_full_unstemmed | DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR |
| title_short | DETERMINAN FRAUD PREVENTION PADA PEMERINTAHAN DESA DI KABUPATEN BANJAR |
| title_sort | determinan fraud prevention pada pemerintahan desa di kabupaten banjar |
| topic | fraud prevention, village fund, fraud |
| url | https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/9771 |
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