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Adi Kurniawan Saputra
Universitas Pendidikan Ganesha
Economics, Econometrics & Finance

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Pencegahan Fraud dalam Pengelolaan Keuangan Desa Anantawikrama Tungga Atmadja; Adi Kurniawan Saputra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.218 KB) | DOI: 10.24843/JIAB.2017.v12.i01.p02

Abstract

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. 
Co-Authors Anantawikrama Tungga Atmadja