Image of Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal, Kompetensi Aparatur Desa, Dan Moralitas Individu Terhadap Kecurangan (Fraud) Pengelolaan Dana Desa (Studi Empiris Pada Kecamatan Kuantan Tengah, Kabupaten Kuantan Singingi)
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Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal, Kompetensi Aparatur Desa, Dan Moralitas Individu Terhadap Kecurangan (Fraud) Pengelolaan Dana Desa (Studi Empiris Pada Kecamatan Kuantan Tengah, Kabupaten Kuantan Singingi)

ABSTRACT
This study aims to examine the influence of financial reporting compliance, internal
control systems, village apparatus competence, and individual morality on fraud in
village fund management. This study is a quantitative study. The population in this
study were all villages in Kuantan Tengah District, Kuantan Singingi Regency,
consisting of 20 villages. The sample determination was carried out using a
saturated sampling technique, resulting in 20 villages as research samples. Data
collection was carried out by distributing questionnaires to 80 respondents
consisting of village heads, village secretaries, heads of financial affairs, and heads
of the Village Consultative Body (BPD). Data analysis in this study used the Partial
Least Square (PLS) approach with the help of SmartPLS version 4 software. The
results showed that financial reporting compliance had a significant negative effect
on fraud in village fund management. The internal control system had a significant
negative effect on fraud in village fund management. Village apparatus competence
had a significant negative effect on fraud in village fund management, and
individual morality also had a significant negative effect on fraud in village fund
management.
Keywords: financial reporting compliance, internal control system, village
apparatus competence, individual morality, fraud, village fund.

Ketersediaan
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Perpustakaan Universitas Riau 2102110324
2102110324
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102110324
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102110324
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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