PENGARUH KOMPETENSI, PRAKTEK AKUNTABILITAS DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN (FRAUD) DALAM PENGELOLAAN DANA DESA

(Studi Empiris Di Desa Se-Kecamatan Ubud, Gianyar)

  • Ni Wayan Sariwati Universitas Hindu Indonesia
  • Ni Komang Sumadi Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v2i3.1815
Keywords: Competence, Accountability Practices, Individual Morality, fraud prevention

Abstract

Prevention of fraud in villages financial management is important on the implementation of villager governances.  This researcher aims to determine the impact of competencing, practice of accountabilities and individual morality on prevention (fraud).  The population used was all village officials in villages throughout the sub-district of Ubud, a total of 56 people.  The technique of determining the sample is purposive sampling with multiple regression as a data analysis technique.  From the test results, a competency variable does not have a significant impact on fraud prevention, accountability practices have a positive effect on fraud prevention.  Meanwhile, individual morality has a negative impact on the prevention of fraud in the management of village funds in villages throughout the sub-district of Ubud.

Published
2021-07-26
How to Cite
Sariwati, N. W., & Sumadi, N. (2021). PENGARUH KOMPETENSI, PRAKTEK AKUNTABILITAS DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN (FRAUD) DALAM PENGELOLAAN DANA DESA. Hita Akuntansi Dan Keuangan, 2(3), 279-291. https://doi.org/10.32795/hak.v2i3.1815
Issue
Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Section
Articles

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