PENGARUH KETAATAN PELAPORAN KEUANGAN, KOMPETENSI APARATUR DESA, MORALITAS INDIVIDU DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA YANG BERADA DI KECAMATAN MESUJI RAYA

FAUZIYAH, SITI and Saftiana, Yulia and Listya, Anisa (2022) PENGARUH KETAATAN PELAPORAN KEUANGAN, KOMPETENSI APARATUR DESA, MORALITAS INDIVIDU DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA YANG BERADA DI KECAMATAN MESUJI RAYA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to measure and analyze the influence of financial reporting observance, competence of village apparatus, individual morality and internal control systems on fraud prevention in the management of village funds in Mesuji Raya District. The population in this study were all village officials in Mesuji Raya District consisting of the Village Head, Village Secretary, Village Treasurer, and planning and administrative officers. The data collection method used a questionnaire technique with respondents who met the sample criteria from village officials in Mesuji Raya District. There were 68 samples in this study which were obtained using a purposive sampling technique. Data analysis used the Software Statistical Program For Social Sciences (SPSS) analysis technique version 26.0. based on the results of the analysis shows that Financial Reporting Compliance has no influence on fraud prevention. Meanwhile, Village Apparatus Competence, Individual Morality, and Internal Control systems have a positive influence on fraud prevention.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ketaatan Pelaporan Keuangan, Kompetensi Perangkat Desa, Moralitas Individu, Sistem Pengendalian Intern
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Siti Fauziyah
Date Deposited:	18 Jan 2023 06:19
Last Modified:	18 Jan 2023 06:19
URI:	http://repository.unsri.ac.id/id/eprint/86526

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