Skripsi

PENGARUH KEPATUHAN PELAPORAN KEUANGAN, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN DANA DESA DI KECAMATAN BUAY PEMUKA PELIUNG

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This research aims to analyze the influence of financial reporting compliance, human resource competency, internal control system, whistleblowing system, individual morality on preventing village fund fraud in Buay Pemuka Peliung sub-district. The population of this study consisted of 13 villages. The data used in this research is primary data using a questionnaire. The sample used in this research consisted of 125 village officials. The sampling method used was purposive sampling. The data analysis technique in this research uses the Structural Equation Model-Partial Least Square (SEM-PLS) method using WarpPLS version 8.0. The results of this research show that financial reporting compliance and human resource competency have no effect on preventing village fund fraud, while the internal control system, whistleblowing system and individual morality have a positive effect on preventing village fund fraud.

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Availability

Detail Information

Series Title

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Call Number

T1527182024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xv, 42 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.458 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Dana desa
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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