Pengaruh Budaya Organisasi, Komitmen Organisasi Dan Kompetensi Aparatur Desa Terhadap Pencegahaan Fraud Dalam Pengelolaan Alokasi Dana Desa

(Studi Empiris Pada Desa Se-Kecamatan Kuta Utara dan Kuta Selatan)

  • I Nengah Eka Dana Wirahadi Universitas Hindu Indonesia
Keywords: Organizational Culture, Organizational Commitment, Competence of Fraud

Abstract

The purpose of this research is whether organizational culture, organizational commitment
and competence of village officials affect the prevention of fraud that occurs in the
management of village fund allocations in the village administrations of North Kuta and South
Kuta villages. The results of this study indicate that organizational culture has a significant
positive effect on fraud prevention with a positive coefficient of 0.259 with a significance value
of 0.006 <0.05. This means supporting organizational culture and fraud prevention and
raising these levels. Organizational commitment has no significant effect on fraud prevention
with a positive coefficient value of 0.389 with a significance value of 0.002 < 0.05. This means
that organizational commitment affect fraud prevention in managing village fund allocations

Published
2022-07-05
How to Cite
Wirahadi, I. N. (2022). Pengaruh Budaya Organisasi, Komitmen Organisasi Dan Kompetensi Aparatur Desa Terhadap Pencegahaan Fraud Dalam Pengelolaan Alokasi Dana Desa. Hita Akuntansi Dan Keuangan, 3(3), 166-176. Retrieved from https://ejournal.unhi.ac.id/index.php/HAK/article/view/2913