Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Akuntabilitas Sebagai Variabel Mediasi

Sri Ayem · Kirana Feby Kusumasari

25 citations0/0 files storedJurnal Ilmiah Akuntansi dan Humanika

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Local Governance and Development Financial Literacy and Behavior Corporate Governance and Financial Management

Abstract

This study aims to determine the effect of internal control systems for fraud with accountability as a mediation variable.This study took samples in Ngaglik and Ngemplak sub-districts. Data collection is done directly by using questionnaires. The population in this study is the head of the village or PJ Kadus, the financial section of financial vows or financial staff and some of the Secretary and General Staff. From the survey spread obtained 30 samples. The data analysis techniques in this study used double linear regression techniques and the moderated regression analysis with the help of SPSS (Statistic Package for Social Science) program version 18.0. The results showed that the government internal control system was influential about accountability while the government's internal control system had no effect on Fraud and the government's internal control system had no effect on fraud with accountability as a mediation variable.

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2017PENGARUH KOMPETENSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PEMERINTAH DESA DALAM MENGELOLA ALOKASI DANA DESA (ADD)2017Pencegahan Fraud dalam Pengelolaan Keuangan Desa

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2022PENGARUH KEPATUHAN PELAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA 2022PENGARUH KOMPETENSI APARATUR, MORALITAS INDIVIDU, BUDAYA ORGANISASI, PRAKTIK AKUNTABILITAS, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Empiris Pada Desa di Kecamatan Prambanan, Klaten)2021Analisis Pengelolaan Dana Desa Pranten Kecamatan Gubug Kabupaten Grobogan 2021BYSTANDER EFFECT, WHISTLEBLOWING SYSTEM, INTERNAL LOCUS OF CONTROL DAN KOMPETENSI APARATUR DALAM PENCEGAHAN FRAUD DANA DESA

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