PENGARUH KEPATUHAN PELAPORAN KEUANGAN, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN DANA DESA DI KECAMATAN BUAY PEMUKA PELIUNG

ANDIRA, AYU and Ferina, Ika Sasti and Hamzah, Ruth Samantha (2024) PENGARUH KEPATUHAN PELAPORAN KEUANGAN, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN DANA DESA DI KECAMATAN BUAY PEMUKA PELIUNG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the influence of financial reporting compliance, human resource competency, internal control system, whistleblowing system, individual morality on preventing village fund fraud in Buay Pemuka Peliung sub-district. The population of this study consisted of 13 villages. The data used in this research is primary data using a questionnaire. The sample used in this research consisted of 125 village officials. The sampling method used was purposive sampling. The data analysis technique in this research uses the Structural Equation Model-Partial Least Square (SEM-PLS) method using WarpPLS version 8.0. The results of this research show that financial reporting compliance and human resource competency have no effect on preventing village fund fraud, while the internal control system, whistleblowing system and individual morality have a positive effect on preventing village fund fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial reposrting compliance
Subjects:	H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ayu Andira
Date Deposited:	23 Jul 2024 02:34
Last Modified:	23 Jul 2024 02:34
URI:	http://repository.unsri.ac.id/id/eprint/152718

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