Pengaruh Whistleblowing System, Sistem Pengendalian Internal, Dan Kompetensi Aparatur Desa Terhadap Pencegahan Kecurangan Dalam Pengelolaan Dana Desa

Di Kecamatan Mengwi

  • Ni Kadek Dwi Yuliantari Universitas Hindu Indonesia
  • Ni Komang Sumadi Universitas Hindu Indonesia
  • I Wayan Budi Satriya Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v5i2.3882
Keywords: whistleblowing system, internal control system, competence of village officials, fraud

Abstract

ABSTRACT

This study was carried out in order to obtain results from the impact of the whistleblowing system, internal control system, and competence of village officials to prevent fraudulent activity in the use of village funds in Mengwi District. The study population is 328 people who work as village officials, in 15 villages in the Mengwi District. This study used 120 people as a sample with the principle of non-probability sampling implemented by purposive sampling. The next test is applied, namely data validity test, classical assumption test and multiple regression analysis test. This study found that the Whistleblowing System, Internal Control System and Competence of Village Apparatuses have positive effects on Fraud Prevention in Village Fund Management.

Author Biography

Ni Komang Sumadi, Universitas Hindu Indonesia

Penulis Pendamping

Published
2024-04-30
How to Cite
Yuliantari, N. K. D., Sumadi, N. K., & Satriya, I. W. B. (2024). Pengaruh Whistleblowing System, Sistem Pengendalian Internal, Dan Kompetensi Aparatur Desa Terhadap Pencegahan Kecurangan Dalam Pengelolaan Dana Desa: Di Kecamatan Mengwi. Hita Akuntansi Dan Keuangan, 5(2), 303-312. https://doi.org/10.32795/hak.v5i2.3882
Issue
Vol. 5 No. 2 (2024): Hita Akuntansi dan Keuangan
Section
Articles

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