Open AccessVillage Apparatus Competence, Individual Morality, Internal Control System and Whistleblowing System on Village Fund Fraud
Author(s) -
Sugeng Wahyudi,
Tarmizi Achmad,
Imang Dapit Pamungkas
Publication year - 2021
Publication title -
wseas transactions on environment and development
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.157
H-Index - 19
eISSN - 2224-3496
pISSN - 1790-5079
DOI - 10.37394/232015.2021.17.65
Subject(s) - morality , competence (human resources) , internal control , business , descriptive research , accounting , public relations , psychology , law , political science , sociology , social psychology , social science , audit
The purpose of this research is to test and explain the influence of village apparatus competence, individual morality, internal control system, and whistleblowing system on the prevention of village fund fraud. This research is quantitative research with a descriptive research design. Sources of data in this study using primary data obtained from the results of distributing questionnaires to village officials in Sumowono District, Central Java, Indonesia with 99 respondents. The results of this study indicate that the competence of village officials, individual morality, internal control systems, and whistleblowing systems simultaneously have a significant effect on the prevention of village fund fraud. Partially, the competence of village officials, individual morality, internal control systems, and whistleblowing systems have a positive effect on the prevention of village fund fraud.