PENGARUH SISTEM PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KESESUAIAN KOMPENSASI TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA
Abstract
This study aims to determine the effect of internal control systems, individual morality, and suitability of compensation on the prevention of fraud in village fund management. The type of data used is quantitative data. The data source used is primary data. The technique of collecting data was by distributing questionnaires to 15 villages in the Banyudono District, Boyolali Regency. The population of this research is 60 village apparatus, financial subdivision of village fund management in Banyudono District, Boyolali Regency. The sample used in this study were 59 respondents from the financial division of village fund management. The sampling technique was carried out using the saturated sampling method. This study shows that the internal control system has a significant positive effect on the prevention of village fund management fraud, individual morality has a significant positive effect on the prevention of village fund management fraud, and the suitability of compensation has a significant positive effect on the prevention of fraud in village fund management.
Downloads
Published
2021-08-22
Issue
Section
Artikel
License
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
