Determinan Potensi Fraud Dalam Pengelolaan Dana Desa Akibat Pandemi Covid-19 Pada Desa

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Pub Date : 2022-12-06 DOI:10.47065/ekuitas.v4i2.1909

N. Sari, Ratna Sari Dewi

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引用次数: 1

Abstract

This study aims to determine the effect of village apparatus competence, internal control, and organizational commitment to the potential for fraud in the management of village funds in Serdang Bedagai Regency. This type of data in this study is quantitative data using a questionnaire as a means of obtaining data. This research was conducted in the village of Perbaungan sub-district Serdang Bedagai Regency as many as 24 villages. The population and sample in this study were 120 people, 5 people each in each village. The data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of SPSS software. The results of this study found that apparatus competence have a significant influence on the potential for fraud in the management of village funds in Serdang Bedagai Regency. While internal control and organizational commitment have no effect on the potential for fraud in the management of village funds in Serdang Bedagai Regency. On other results, it can be seen that simultaneously all independent variables have a significant influence on the potential for fraud in the management of village funds in Serdang Bedagai Regency.

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由于村里的Covid-19大流行，在管理农村资金方面存在潜在缺陷

本研究旨在探讨舍当比达盖县村机构能力、内部控制和组织承诺对村资金管理舞弊可能性的影响。本研究中的这类数据是定量数据，使用问卷作为获取数据的手段。这项研究是在Serdang Bedagai县Perbaungan街道多达24个村庄进行的。本次研究的总人数和样本为120人，每个村5人。本研究使用的数据分析方法是多元线性回归分析方法，借助SPSS软件进行分析。本研究结果发现，机构能力对Serdang Bedagai摄政村资金管理中的欺诈可能性有显著影响。而内部控制和组织承诺对Serdang Bedagai摄政村资金管理中的欺诈可能性没有影响。在其他结果上，可以看到，同时所有自变量对Serdang Bedagai Regency村资金管理中的欺诈可能性都有显著影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)

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