CD Skripsi

Pengaruh Kepatuhan Pelaporan Keuangan, Kompetensi Aparatur Desa, Sistem Pengendalian Intern, Dan Whistleblowing System Terhadap Pencegahan Fraud Pengelolaan Dana Desa (Studi Empiris Pada Seluruh Desa Di Kecamatan Kampa)

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ABSTRACT
This study aims to analyze the effect of financial reporting compliance, competency of village apparatus, internal control system, and whistleblowing system on preventing fraud in managing village funds in Kampa District. This research is a quantitative research using primary data in the form of a questionnaire.
The population in this study were 9 villages in Kampa District, Kampar Regency. The sampling technique used purposive sampling technique. The sample selected in this study amounted to 72 respondents and were selected based on predetermined criteria. Data processing in this study used the SPSS version 29 program. The data analysis method used was multiple linear regression analysis and hypothesis testing using t test.
The results of this study indicate that compliance with financial reporting and competence of village apparatus have an effect on preventing fraud in managing village funds. Meanwhile, the internal control system and whistleblowing system have no effect on fraud prevention in managing village funds.
Keywords : Financial Reporting Compliance, Village Apparatus Competence, Internal Control System, Whistleblowing System and Fraud Prevention in Village Fund Management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112642

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112642

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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