文章基本信息

标题：THE PREVENTION OF FRAUD IN THE MANAGEMENT OF VILLAGE FINANCES
其他标题：PENCEGAHAN FRAUD DALAM PENGELOLAAN KEUANGAN DESA
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作者：Anantawikrama Tungga Atmadja ; Anantawikrama Tungga Atmadja ; Komang Adi Kurniawan Saputra 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2017
卷号：12
期号：2
页码：7-16
DOI：10.24843/JIAB.2017.v12.i01.p02
语种：English
出版社：Universitas Udayana
摘要：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.
其他摘要：Penelitian ini bertujuan untuk menguji pengaruh variabel kompetensi aparatur dan sistem pengendalian internal terhadap pencegahan fraud dalam pengelolaan keuangan desa dengan moralitas sebagai variabel moderasi. Penelitian ini menggunakan metode survey de
关键词：Competence; internal control system; fraud; management of village finance; and morality
其他关键词：Kompetensi aparatur; sistem pengendalian internal; fraud; keuangan desa; dan moralitas