Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Derist Touriano
Fakultas Ilmu dan Teknik Komputer, Universitas Adiwangsa Jambi, Jambi - Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Peran Whistleblowing dalam Pencegahan Fraud Pengelolaan Dana Desa di Provinsi Jambi Ratih Kusumastuti; Iskandar Sam; Derist Touriano
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27100

Abstract

The purpose of this study is to describe and provide empirical evidence regarding the role of whistleblowing in preventing fraud in the management of Village Funds. This research is a quantitative descriptive study. Source of data used in this research is primary data. Data collection was carried out using a survey method in the form of a questionnaire. The population in this study are villages that receive Village Funds spread across 9 districts in Jambi Province. The sample used in this study used a purposive sampling technique in 18 villages spread over 9 regencies in Jambi Province. data analysis using Structural Equation Modeling (SEM). The results of the study prove that Whistleblowing has a significant positive effect on Fraud Prevention. Then, Financial Reporting Compliance has a positive effect on Fraud Prevention. The results of the Moderation Test prove that Morality is not a moderating variable for the whistleblowing relationship with Fraud Prevention.
Co-Authors Iskandar Sam Ratih Kusumastuti