Image of Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Fraud Pada Pemerintahan Desa Dengan Moralitas Individu Sebagai Variabel Moderasi (Studi Pada Desa-Desa Di Kabupaten Bengkalis)
Penanda Bagikan

CD Tesis

Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Fraud Pada Pemerintahan Desa Dengan Moralitas Individu Sebagai Variabel Moderasi (Studi Pada Desa-Desa Di Kabupaten Bengkalis)

The potential for misuse or fraud in financial management in the Village
Government often occurs in Indonesia, seen from a variety of corruption cases that
have involved several officials in the Village Government. The purpose of this study
was to examine and analyze the influence of village apparatus competence, internal
control systems and whistleblowing systems on fraud prevention in village
governance with individual morality as a moderating variable.
The population of this study is the population in this study villages in Bengkalis
Regency are 136 villages. The sampling technique in this study was purposive
sampling so that 102 villages were obtained. Respondents in this study were the
Village Head, Village Secretary and Head of Financial Affairs, totaling 306 people.
Data analysis to test hypotheses using multiple regression analysis and Moderated
Regression Analysis (MRA).
The results showed that: Apparatus competence influences fraud prevention,
internal control system influences fraud prevention, Whistleblowing system influences
fraud prevention, individual morality moderates the influence of village apparatus
competence on fraud prevention, individual morality moderates the influence of
internal control system on fraud prevention, and Individual morality moderates the
influence of the whistleblowing system on fraud prevention.
Keywords: Fraud prevention, village apparatus competency, internal control system,
whistleblowing system, individual morality.

Ketersediaan
#
Perpustakaan Universitas Riau 10 07. 220 (0031)
10 07. 220 (0031)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 220 (0031)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiv, 209 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 220 (0031)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar