SKRIPSI AKS
PENGARUH KOMPETENSI APARATUR DESA, PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM DAN MORALITAS TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Empiris pada Pemerintah Desa se-Kecamatan Wedi)
ABSTRACT
This research aims to determine the influence of village apparatus competence, internal control, whistleblowing system and morality on preventing fraud in managing village funds. The dependent variable in this research is fraud prevention (Y). This research uses village apparaturs competency, internal control, whistleblowing system and morality as independent variables (X).
This research uses a saturated sample method. Data anaylisi used to test the hypothesis is using multiple linear regression analysis techniques with the help of SPSS software. This research used a data collection technique in the form of a questionnaire which was distributed to village apartments throughout Wedi District with a total of 145 respondents. The results of this research prove that internal control, whistleblowing system and morality have a positive and significant effect on fraud prevention. Meanwhile, the competency of village officials has no effect on fraud prevention.
Keywords : Village Apparatus Competence, Internal Control, Whistleblowing System, Morality, Fraud Prevention
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