Open AccessPencegahan Fraud dalam Pengelolaan Keuangan Desa
Author(s) -
Anantawikrama Tungga Atmadja,
Adi Kurniawan Saputra
Publication year - 2017
Publication title -
jurnal ilmiah akuntansi dan bisnis/jurnal ilmiah akuntansi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2303-1018
pISSN - 2302-514X
DOI - 10.24843/jiab.2017.v12.i01.p02
Subject(s) - competence (human resources) , internal control , moderation , variables , morality , regression analysis , business , financial management , accounting , psychology , actuarial science , finance , social psychology , political science , law , statistics , audit , mathematics
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.