Pengaruh Sistem Pengendalian Internal, Moral Sensitivity, Kompetensi Sumber Daya Manusia Terhadap Kecenderungan Kecurangan Pengelolaan Keuangan Badan Usaha Milik Desa

Abstract

Village-Owned Enterprises (BUMDes) are villages efforts to encourages and also
accommodating all activity that increasing community income, both those that develop in
accordance with local custom and cultures and also economic activities that are handed
over to the community through government and regional government program and project.
Thisi researchi wasi conductedi toi determining thei influencei ofi the Internali Controli
Systemsi, Moral Sensitivity andi Humani Resources Competencei oni thei Tendency of
Fraudulent Financial Management of Village-Owned Enterprises in Klungkung Regency.
The populations in this research is Village-Owned Enterprises in the savings and also
loans sector in Klungkung Regency. The number of sample in this study was 95 peoples,
determine using a saturated sample technique and tested use multiple linear regression
analysis technique. The result of this research indicating that the Internal Control System,
Moral Sensitivity and also Human Resource Competence have a negative effects on the
Tendency of Fraud in the Financial Management of BUMDes.