Open AccessPencegahan Fraud : Pengaruh Whistleblowing System, Government Governance dan Kompetensi Aparatur Pemerintah
Author(s) -
Wahdan Arum Inawati,
Fadiyah Hani Sabila
Publication year - 2021
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2021.v31.i03.p16
Subject(s) - competence (human resources) , likert scale , corporate governance , business , data collection , government (linguistics) , local government , public relations , questionnaire , state government , psychology , public administration , political science , sociology , social psychology , finance , developmental psychology , social science , linguistics , philosophy
This study examines the prevention of fraud in central and local government agencies by looking at the whistleblowing system, government governance, and the competence of government officials. Researcher used mix method technique, combined quantitative and qualitative. This type of quantitative data uses a questionnaire or questionnaire distributed to the State Civil Apparatus (ASN) of the central and local governments as many as 50 people. Meanwhile, for qualitative data, in-depth interviews will be conducted with 5 respondents who have filled out the questionnaire. The data collection technique in this study was a questionnaire with an ordinal scale, namely a Likert scale. Based on the results of statistical tests, it can be concluded that government governance and the competence of government officials have a positive effect on fraud prevention. Meanwhile, the whistleblowing system has no effect on fraud prevention.
Keywords: Competence Of Government Officials; Fraud Prevention; Government Governance; Whistleblowing System.