SKRIPSI AKS
Pengaruh Kompetensi Aparatur Desa, Moralitas Individu, Sistem Pengendalian Internal, Whistleblowing System, Praktik Akuntabilitas, dan Transparansi Terhadap Pencegahan Fraud Dana Desa Kecamatan Polanharjo
ABSTRACT
This research aims to determine whether there is a positive influence
between village apparatus competence, individual morality, internal control
system, whistleblowing system, accountability practices, and transparency on
preventing village fund fraud in Polanharjo District. This research is
quantitative in type with the primary data source in the form of a questionnaire.
The population consists of all Polanharjo Regency village officials who meet
the criteria. The sampling technique used a probability sampling method with
a purposive sampling technique, so that 108 respondents were obtained. The
data analysis technique used is multiple regression analysis.
The results of the research concluded that the competence of village
officials, individual morality and transparency had no influence on preventing
village fund fraud. However, the internal control system, whistleblowing system
and accountability practices have a positive influence on preventing village
fund fraud.
Keywords: Village Apparatus Competence, Individual Morality, Internal
Control System, Whistleblowing System, Accountability Practices,
Transparency, Fraud Prevention.
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