Pengaruh Kompetensi, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi kasus pada desa sekecamatan BUPON)

Lahajji, Restika (2022) Pengaruh Kompetensi, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi kasus pada desa sekecamatan BUPON). Skripsi thesis, UNIVERSITAS MUHAMMADIYAH PALOPO.

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Abstract

This study aims to determine and analyze the effect of competence, morality, and internal control systems on fraud prevention in managing village funds. The population and sample of this research are village officials who are in the village government in the Bupon sub-district. The sample collection technique used a technique by distributing research questionnaires with the Likert scale method. The data analysis of this study used multiple linear regression analysis using statistical packages for social science (SPSS) programs. The results arising from this study indicate that the competence variable has a significant positive effect on fraud prevention, the morality variable has a significant positive effect on fraud prevention, while the internal control system has a negative and insignificant effect on fraud prevention. Keywords: Competence, Morality, Internal Control System, Fraud Prevention

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