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Pengaruh Budaya Organisasi, Locus of Control Internal dan Whistleblowing System Terhadap Pencegahan Fraud dengan Moralitas Individu Sebagai Variabel Moderasi (Studi Empiris Pada Pemerintah Desa Kabupaten Bengkalis)

Along with the granting of authority to manage large funds, the role and responsibility of the village government also increases. The large amount of village funds managed by the village government makes supervision more complex and the risk of irregularities increases. Fraud in village financial management causes unrest and great losses to the state. Therefore, preventive measures to prevent fraud in village financial management must be a top priority. Fraud prevention can be influenced by several factors such as organizational culture, locus of control, whistleblowing system and individual morality.
The purpose of this study was to test and analyze the influence of organizational culture, internal locus of control and whistleblowing system on fraud prevention in village financial management with individual morality as a moderating variable. The population in this study were all villages in Bengkalis Regency with a total of 136 villages. Sampling used the saturated sampling method or the entire population was sampled. The number of samples used in this study was 136 villages in Bengkalis Regency. Meanwhile, the respondents in this study were village government officials where each village had 3 people who became respondents, namely the Village Head, Village Secretary, and Finance Head with a total of 408 respondents. The data analysis technique used in this study is the Partial Least Square (PLS) approach.
The results of this study indicate that organizational culture, internal locus of control and whistleblowing system have a positive and significant effect on fraud prevention in village financial management. Individual morality is able to moderate the influence of internal locus of control and whistleblowing system on fraud prevention in village financial management. While individual morality is unable to moderate the influence of organizational culture on fraud prevention in village financial management.

Keywords: organizational culture, internal locus of control, whistleblowing
system, individual morality, fraud prevention

Ketersediaan
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Perpustakaan Universitas Riau 2010247315
2010247315
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Judul Seri
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No. Panggil
2010247315
Penerbit
Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2010247315
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
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