SKRIPSI AKS
PENGARUH KOMPETENSI APARATUR, MORALITAS INDIVIDU, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WONOSARI, KABUPATEN KLATEN PENGARUH KOMPETENSI APARATUR, MORALITAS INDIVIDU, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WONOSARI, KABUPATEN KLATEN
ABSTRACT This study aims to determine the effect of apparatus competence, individual morality, internal control systems, and the whistleblowing system on fraud prevention in the management of village funds in Wonosari sub-district, Klaten district. The dependent variable in this study is fraud prevention (Y). This study uses apparatus competence, individual morality, internal control systems, and the whistleblowing system as independent variables (X). The population in this study were all village officials and the Village Consultative Body (BPD) in Wonosari District, Klaten Regency. The sampling technique used purposive sampling and obtained a sample of 70 respondents. This study uses a questionnaire as data collection material. Data analysis used to test the hypothesis is by using multiple linear regression analysis techniques. The results of the analysis show that apparatus competence, individual morality, internal control systems, and the whistleblowing system have a positive effect on fraud prevention in managing village funds. Keywords: apparatus competence, individual morality, internal control system, whistleblowing system, fraud prevention
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