CD Tesis

determinan pencegahan fraud pada pengelolaan dana desa dengan moralitas sebagai moderasi

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Village funds are part of state spending allocated in the state revenue and expenditure budget to regions and villages in order to fund the implementation of affairs that have been delegated to regions and villages. Every year there is an increase in the village fund budget allocated by the central government for villages, this shows the government's seriousness in developing Indonesia from the periphery so that it has a major influence on village development. The large amount of funds transferred from the State Revenue and Expenditure Budget (APBN) each year raises concerns from various parties because it is prone to corruption and ineffective and inefficient fund management. The impact of the rampant corruption cases that occur is very detrimental to society and affects the economic growth of a region. To minimize the losses that occur, prevention efforts need to be made so that the chances of fraud will be even smaller.
This study aims to analyze the influence of apparatus competence, internal control systems, and whistleblowing systems on fraud prevention in village fund management with morality as moderation in village government in Kampar Regency. This study is a quantitative study using primary data in the form of questionnaires. The population in this study were all villages in Kampar Regency totaling 242 villages. The sampling technique used the census method (next to saturated). The sample selected in this study amounted to 726 respondents and was selected based on predetermined criteria. Data processing in this study used the SPSS version 27 program. The analysis techniques used were multiple linear regression and Moderated Regression Analysis (MRA).
The results of the study showed that apparatus competence influenced fraud prevention in village fund management, village apparatus who have high competence are able to carry out tasks effectively and efficiently and have better
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abilities in detecting potential fraud in the village environment. The internal control system also influences fraud prevention in village fund management. This shows that the more effective the implementation of the internal control system, the more optimal the efforts to prevent fraud in village fund management can be implemented. The whistleblowing system has no effect on preventing fraud in village fund management. This is because the whistleblowing system implemented is not yet effective or has not been well integrated into village fund management. Morality strengthens the influence of apparatus competence on preventing fraud in village fund management, a high level of morality supported by adequate apparatus competence will contribute to increasing professional and responsible behavior, so that it is effective in preventing fraud. Morality strengthens the influence of the internal control system on preventing fraud in village fund management, a high level of morality of village apparatus increases the effectiveness of the implementation of the internal control system in the village government environment. Morality strengthens the influence of the whistleblowing system on preventing fraud in village fund management, a high level of morality encourages the courage and ethical awareness of village apparatus to utilize the violation reporting mechanism, thereby increasing the effectiveness of the whistleblowing system in preventing fraud.
Keyword : Fraud Prevention, Apparatus Competence, Internal Control System,
Whistleblowing System and Morality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2210247833

Penerbit

Pekanbaru : UNRI – PASCA – Magister Akuntansi., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2210247833

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

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