有组织的文化和欺诈管理农村金融以个人道德为调解

Sri Rustiyaningsih
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引用次数: 0

摘要

本研究旨在通过个体道德作为中介变量来证明组织文化对欺诈预防的直接和间接影响。这项研究是一项定量研究。本研究是在马迪云摄政区Wungu街道的村庄对象中进行的,调查对象是参与管理村庄财政的村庄器具受访者。本研究采用人口普查方法。主要数据是通过直接向受访者发放问卷获得的。假设检验使用路径分析与SPSS版本24程序的帮助,并通过使用在线索贝尔测试测试加强。研究结果表明,组织文化对村庄财务管理中的欺诈预防具有显著的正向影响。组织文化对个体道德有显著的正向影响。个人道德影响着农村财务管理中舞弊行为的预防。然而,通径分析检验的结果表明,个人道德并未被证明在组织文化对村庄财务管理欺诈预防的影响中起到中介作用。Sobel在线测试结果表明,个人道德在组织文化与村庄财务管理欺诈预防之间没有中介作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Budaya Organisasi dan Pencegahan Fraud dalam Pengelolaan Keuangan Desa dengan Moralitas Individu sebagai Mediasi
This study aims to prove the direct and indirect effects of organizational culture on fraud prevention through individual morality as a mediating variable. This study is a quantitative study. The research was conducted on village objects in the Wungu sub-district, Madiun Regency, with village apparatus respondents who were involved in managing village finances. The census technique was used in this study. Primary data was obtained by distributing questionnaires directly to the respondents. Hypothesis testing uses Path Analysis with the help of the SPSS version 24 program and is strengthened by testing using the online Sobel Test. The research results show that organizational culture significantly positively affects fraud prevention in village financial management. Organizational culture has a significant positive effect on individual morality. Individual morality affects the prevention of fraud in village financial management. However, the results of path analysis testing indicate that individual morality is not proven to mediate the influence of organi-zational culture on fraud prevention in village financial management. These results are supported by the Sobel Test online results which show that individual morality does not mediate the relationship between organizational culture and fraud prevention in village financial management.
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