Krisna: Kumpulan Riset Akuntansi
Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi

PENGARUH KEPATUHAN PELAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA

Kivaayatul Akhyaar (Prodi Akuntansi Fakultas Ekonomi dan Bisnis UNIMMA)
Anissa Hakim Purwantini (Prodi Akuntansi Fakultas Ekonomi dan Bisnis UNIMMA)
Naufal Afif (Prodi Akuntansi Fakultas Ekonomi dan Bisnis UNIMMA)
Wahyu Anggit Prasetya (Prodi Akuntansi Fakultas Ekonomi dan Bisnis UNIMMA)

Article Info

Publish Date
13 Jan 2022

Abstract

This study aims to empirically test the effect of financial reporting compliance, internal control systems and whistleblowing systems on fraud prevention in the management of village funds in Bansari Temanggung District. This research is a quantitative research. The source of data in this study uses primary data obtained through questionnaires. The sampling technique in this study uses purposive sampling technique, so that the research sample obtained as many as 63 respondents consisting of the village head, village secretary, treasurer, planning department and BPD in 13 villages, Bansari Temanggung District.The results of this study indicate that Financial reporting compliance and whistleblowing system have a positive effect on fraud prevention in managing village funds, temporary the internal control system has no effect on preventing fraud in the management of village funds.

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Journal Info
Krisna: Kumpulan Riset Akuntansi
Website

Abbrev

krisna

Publisher

Universitas Warmadewa

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...