PENGARUH TEKANAN, KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL, DAN BUDAYA ETIS MANAJEMEN TERHADAP KECURANGAN (FRAUD) PADA PENGELOLAAN DANA DESA

STUDI EMPIRIS PADA DESA SE-KECAMATAN DENPASAR BARAT

  • Ni Putu Ayu Mirah Anggrima Wati Universitas Hindu Indonesia
  • Ni Wayan Yuniasih Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v2i3.1804
Keywords: Pressure, Effectiveness of Internal Control System, And Ethical Culture of Management, Cheating (fruad)

Abstract

Fraudx is an act of fraud that can harm other parties in order to obtain personal gain. Thisx study aims to determine the influence of pressure, the effectiveness of internal control systems, and the ethical culture of management against fraud in the management of village funds (empirical studies on villages in West Denpasar District). The population in this study was all village devices in villages in West Denpasar Sub-District, respondents used in this study as many as 64 people consisting of village heads, village secretaries, head of government, head of public welfare, head of service, head of finance, head of general and planning. Sample determination method using purposive sampling technique From the results of this study, the pressure has a positive and significant effect on fraud on the management of village funds. While the effectiveness of internal control system and ethical culture of management has no significant effect on fraud in village fund management.

Published
2021-07-26
How to Cite
Anggrima Wati, N. P. A. M., & Yuniasih, N. W. (2021). PENGARUH TEKANAN, KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL, DAN BUDAYA ETIS MANAJEMEN TERHADAP KECURANGAN (FRAUD) PADA PENGELOLAAN DANA DESA: STUDI EMPIRIS PADA DESA SE-KECAMATAN DENPASAR BARAT. Hita Akuntansi Dan Keuangan, 2(3), 117-138. https://doi.org/10.32795/hak.v2i3.1804
Issue
Vol. 2 No. 3 (2021): Hita Akuntansi dan Keuangan
Section
Articles