E-Jurnal Akuntansi Universitas Udayana
Vol 31 No 3 (2021)

Pencegahan Fraud : Pengaruh Whistleblowing System, Government Governance dan Kompetensi Aparatur Pemerintah

Wahdan Arum Inawati (Fakultas Ekonomi dan Bisnis Universitas Telkom, Indonesia)
Fadiyah Hani Sabila (Politeknik Adiguna Maritim Indonesia Medan, Indonesia)



Article Info

Publish Date
25 Mar 2021

Abstract

This study examines the prevention of fraud in central and local government agencies by looking at the whistleblowing system, government governance, and the competence of government officials. Researcher used mix method technique, combined quantitative and qualitative. This type of quantitative data uses a questionnaire or questionnaire distributed to the State Civil Apparatus (ASN) of the central and local governments as many as 50 people. Meanwhile, for qualitative data, in-depth interviews will be conducted with 5 respondents who have filled out the questionnaire. The data collection technique in this study was a questionnaire with an ordinal scale, namely a Likert scale. Based on the results of statistical tests, it can be concluded that government governance and the competence of government officials have a positive effect on fraud prevention. Meanwhile, the whistleblowing system has no effect on fraud prevention. Keywords: Competence Of Government Officials; Fraud Prevention; Government Governance; Whistleblowing System.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...