SKRIPSI AKS
PENGARUH KOMPETENSI APARATUR, MORALITAS, TRANSPARANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (FRAUD) PADA PENGELOLAAN DANA DESA (Studi pada Desa di Kabupaten Sragen)
ABSTRACK This study aims to determine the effect of Apparatus Competence, Morality, Transparency, Accountability, Internal Control on fraud prevention in village fund management. The dependent variable in this study is fraud prevention in village fund management (Y). This study uses Apparatus Competence, Morality, Transparency, Accountability, Internal Control as independent variables (X). The population in this study is the entire village apparatus in Sragen Regency. The sampling technique uses purposive sampling and obtained a sample of 100 respondents. This study used questionnaires as data collection materials. The data analysis used to test the hypothesis is to use multiple linear regression analysis techniques. The results of the analysis show that Apparatus Competence, Morality does not affect fraud prevention in village fund management, while Transparency, Accountability, Internal Control has a positive and significant effect on fraud prevention in village fund management. Keywords: Apparatus Competence, Morality, Transparency, Accountability, Internal Control, Fraud prevention in village fund management
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