Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Vol. 3, No. 1, Juni 2022

Prevention Fraud Pengelolaan Dana BUMDes dengan Sistem Pengendalian Internal sebagai Moderasi

Safrizal Safrizal (STIE MAHAPUTRA RIAU)

Article Info

Publish Date
30 Jun 2022

Abstract

This study aims to determine the factors that influence the prevention of fraud by using a competency variable moderated by an internal control system. This quantitative research was conducted in a sub-district in one of the Meranti Islands Regency, Riau. The research population was 12 BUMDes with a saturated sample technique (survey) which involved respondents as informants on the research questionnaire. The results of the study show that competence has an effect on fraud prevention, meanwhile through moderating regression analysis, it shows that the internal control system is not able to moderate competence in fraud prevention. Keywords: prevention fraud, competency, internal control system

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Journal Info
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Website

Abbrev

iakp

Publisher

Politeknik Negeri Bengkalis

Subject

Economics, Econometrics & Finance

Description

Jurnal IAKP merupakan jurnal ilmiah yang mengeksplorasikan disiplin ilmu bidang akuntansi, keuangan, perpajakan, dan audit. Dapat berupa artikel penelitian, review dan kajian ilmiah. Diterbitkan oleh Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bengkalis. Terbit dua kali ...