Pengaruh Akuntabilitas, Moralitas Individu, Kesesuaian Kompensasi, Pengendalian Intern Dan Partisipasi Masyarakat Terhadap Potensi Fraud Dalam Pengelolaan Dana Desa
Rahandhika Ivan Adyaksana, Lusmino Basia, Putri Wahyuni
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引用次数: 0
Abstract
The research aims to examine effect of accountability, individual morality, suitability of compensation, internal control and community participation on potential for fraud in managing village funds. The population in this research is aimed at village officials in Playen Distict, Gunung Kidul Regency with a sample of 92 participants. Sampling was done by purposive sampling method. The data use is primary. Analysis research data use multiple linear regression. Based on test results, it shows that the variables of accountability (X1), individual morality (X2), suitability of compensation (X3), internal control (X4) and community participation (X5) have a negative influence on potential for fraud in village fund management (Y).
本研究旨在探讨问责制、个人道德、补偿的适当性、内部控制和社区参与对村级资金管理中可能出现的欺诈行为的影响。研究对象为 Gunung Kidul 行政区 Playen 县的村干部,样本为 92 人。抽样采用目的抽样法。使用的数据为原始数据。研究数据分析采用多元线性回归法。检验结果表明,问责制(X1)、个人道德(X2)、报酬适宜性(X3)、内部控制(X4)和社区参与(X5)等变量对村级资金管理中的潜在欺诈行为(Y)有负面影响。