Open AccessDeterminan upaya pencegahan fraud pemerintah desa
Author(s) -
Irmah Halimah Bachtiar,
Ela Elliyana
Publication year - 2020
Publication title -
imanensi : jurnal ekonomi, manajemen dan akuntansi islam/imanensi : jurnal ekonomi, manajemen, dan akuntansi islam
Language(s) - English
Resource type - Journals
eISSN - 2684-9968
pISSN - 2339-1847
DOI - 10.34202/imanensi.5.2.2020.61-68
Subject(s) - business , business administration , operations management , engineering
The purpose of this study was to measure internal control, organizational ethical culture and personal characteristics that influence fraud prevention efforts in Bulukumba Regency. This type of quantitative research, the village apparatus of Bulukumba Regency becomes the population and the data analysis uses multiple linear regression. Research results show that internal control and organizational ethical culture influence fraud prevention, which indicates that both factors can increase fraud prevention efforts. However, personal characteristics are not factors that can influence fraud, meaning that efforts to prevent fraud in Bulukumba Regency are not influenced by the age of village officials.
Abstrak
Tujuan dilakukan penelitian ini adalah untuk mengukur Internal control, budaya etis organisasi dan karakteristik personal terhadap upaya pencegahan fraud di Kabupaten Bulukumba. Jenis penelitian kuantitatif dimana aparat desa Kabupaten Bulukumba menjadi populasi dan analisis data menggunakan regresi linier berganda. Hasil riset memperlihatkan bahwa pengendalian internal dan budaya etis organisasi memengaruhi pencegahan fraud. Artinya bahwa pengendalian internal dan budaya etis organisasi mampu meningkatkan upaya pencegahan fraud. Namun karakteristik personalbukanlah hal yang bisa memengaruhi tindak kecurangan artinya upaya pencegahan fraud di Kabupaten Bulukumba tidak dipengaruhi oleh umur aparat desa.