PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESA
This study aims to show and explain how the picture of fraud can occur in the government sector, especially in the village government sector in Sidoarjo sub-district. This study uses data collection techniques in the form of primary data by distributing questionnaires. The research analysis method u...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universitas Jember
2020-07-01
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| Series: | Jurnal Akuntansi Universitas Jember |
| Online Access: | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/17952 |
| _version_ | 1811161924334780416 |
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| author | Sri Puspita Sari Kartika Kartika Whedy Prasetyo |
| author_facet | Sri Puspita Sari Kartika Kartika Whedy Prasetyo |
| author_sort | Sri Puspita Sari |
| collection | DOAJ |
| description | This study aims to show and explain how the picture of fraud can occur in the government sector, especially in the village government sector in Sidoarjo sub-district. This study uses data collection techniques in the form of primary data by distributing questionnaires. The research analysis method used is descriptive statistics, data quality test, classic assumption test and hypothesis testing consisting of multiple linear regression methods, f test, t test, and coefficient of determination. The results of this study indicate that there is a significant negative effect between the suitability of compensation, internal control systems and organizational culture for fraud. As for the competency, it has a significant positive result of fraud on the village government in Sidoarjo sub-district.
Keywords: Disclosure, Heritage Assets, Recognition, Valuation |
| first_indexed | 2024-04-10T06:22:56Z |
| format | Article |
| id | doaj.art-8e3fadacec4f45348b4df44d65cc07cb |
| institution | Directory Open Access Journal |
| issn | 1693-2420 2460-0377 |
| language | English |
| last_indexed | 2024-04-10T06:22:56Z |
| publishDate | 2020-07-01 |
| publisher | Universitas Jember |
| record_format | Article |
| series | Jurnal Akuntansi Universitas Jember |
| spelling | doaj.art-8e3fadacec4f45348b4df44d65cc07cb2023-03-02T03:41:48ZengUniversitas JemberJurnal Akuntansi Universitas Jember1693-24202460-03772020-07-01181415010.19184/jauj.v18i1.1795217952PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESASri Puspita Sari0Kartika Kartika1Whedy Prasetyo2Universitas JemberUniversitas JemberUniversitas JemberThis study aims to show and explain how the picture of fraud can occur in the government sector, especially in the village government sector in Sidoarjo sub-district. This study uses data collection techniques in the form of primary data by distributing questionnaires. The research analysis method used is descriptive statistics, data quality test, classic assumption test and hypothesis testing consisting of multiple linear regression methods, f test, t test, and coefficient of determination. The results of this study indicate that there is a significant negative effect between the suitability of compensation, internal control systems and organizational culture for fraud. As for the competency, it has a significant positive result of fraud on the village government in Sidoarjo sub-district. Keywords: Disclosure, Heritage Assets, Recognition, Valuationhttps://jurnal.unej.ac.id/index.php/JAUJ/article/view/17952 |
| spellingShingle | Sri Puspita Sari Kartika Kartika Whedy Prasetyo PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESA Jurnal Akuntansi Universitas Jember |
| title | PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESA |
| title_full | PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESA |
| title_fullStr | PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESA |
| title_full_unstemmed | PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESA |
| title_short | PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESA |
| title_sort | pengaruh fraud diamond bagi kecurangan pengelolaan keuangan desa |
| url | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/17952 |
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