PENGARUH KOMPETENSI, SPI, MORALITAS DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA
Abstract
This survey aim to find of impact Competence of Village Officials, Internal Control System,
Individual Morality and Whistleblowng System on Prevention of Fraud in Village Fund
Managemen (Empirical Study in Villages in North Denpasar Subdistrict). The population
were all 8 villages, amounting 142 persons. The study sample was decided use purposive
sampling which is a certain criterion then the number of samples became 64 respondents.
The data collection technique using questionnaires is then performed analysis multiple
linier regression. From the yield of this survey, competence village officials, internal
control system have not significant impact fraud prevention. But the morality individuals,
whistleblowingi system have a positive impact fraud prevention.