CD Skripsi

Pengaruh Kompetensi Aparatur Desa, Moralitas Aparatur Desa, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris Pada Pemerintah Desa Se-Kabupaten Karimun)

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ABSTRACT
This study aims to determine the effect of village apparatus competence,
village apparatus morality, and internal control system on fraud prevention in
village fund management. The population in this study was the Village Government
in Karimun Regency with a total of 42 villages. The sample in this study was 22
villages which were taken by random sampling method. The data analysis technique
used in this research is analysis with the Structural Equation Model (SEM) model
based on Partial Least Square (PLS). The results of this study indicate that the
competence of village officials and the internal control system affect fraud
prevention in the management of village funds. Meanwhile, the morality of the
village apparatus has no effect on fraud prevention in the management of village
funds. Thus, the results of this study can be useful for policy makers, practitioners,
and researchers in an effort to improve fraud prevention in the management of
village funds.
Keywords: Village Apparatus Competence, Village Apparatus Morality, Internal
Control System, Fraud Prevention in Village Fund Management.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002126304

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002126304

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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