SKRIPSI AKS
Pengaruh Kompetensi Perangkat Desa, Budaya Organisasi dan Whistleblowing terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Spiritual Intelligence sebagai Variabel Moderasi
This study aims to determine the influence of village officials' competence,
organizational culture and whistleblowing on fraud prevention and to find out
whether spiritual intelligence strengthens the influence of these independent
variables on fraud prevention in village fund management.
This research is quantitative research with a primary data sources in the
form of questionnaires distributed directly to respondents. The population in this
study were all village officials in Masaran District, Sragen Regency. The sampling
technique used purposive sampling and a sample of 118 respondents was obtained.
This research uses a questionnaire as a data collection technique. The data analysis
technique used is moderated regression analysis with the SPSS 23 software.
The results of this study indicate that competence has no effect on fraud
prevention in managing village funds, while organizational culture and
whistleblowing have positive effect on fraud prevention. In addition, spiritual
intelligence is unable to strengthen the influence of village officials' competence on
fraud prevention, spiritual intelligence weakens the influence of organizational
culture towards fraud prevention and spiritual intelligence strengthen the influence
of whistleblowing towards prevention fraud in managing village funds.
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