Work

Pencegahan Fraud dalam Pengelolaan Keuangan Desa

Year: 2017

Type: article

Abstract: This study aimed to examine the effect of variable competence of personnel and internal control systems to the prevention of fraud in the management of village finances with morality as a moderating variable. This study uses the questionnaire survey, the number of samples used were 57 villages receive funding villages in Buleleng. Analysis of data using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the competence of personnel and internal control systems significant effect on the prevention of fraud village financial management, as well as the moderating influence of morality proven competence of personnel and internal control systems to the prevention of fraud in the management of village finances.

Source: Jurnal Ilmiah Akuntansi dan Bisnis

DOI: 10.24843/jiab.2017.v12.i01.p02

Authors: Anantawikrama Tungga Atmadja, Adi Kurniawan Saputra

Institution: Universitas Pendidikan Ganesha

Language: English

Topic: Local Governance and Development

Subfield: Geography, Planning and Development

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: gold

Estimated APC paid: $98