PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, DAN MORALITAS TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN KEUANGAN DESA

Sa'diyah, Nurhalimatus (2023) PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, DAN MORALITAS TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN KEUANGAN DESA. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Nurhalimatus Sa’diyah (41183403180086) The Effect of Village Apparatus Competence, Internal Control Systems, and Morality on Fraud Prevention in Village Financial Management. XV + 113 Pages + 1 Picture + 11 Tables + 2023 + 12 Attachments Keywords: Village Apparatus Competence, Internal Control Systems, Morality, Fraud Prevention in Village Financial Management. This study intends to find out whether the village apparatus competence, internal control systems, and morality have an influence on fraud prevention in village financial management. In this study the independent variables used were village apparatus competence, internal control systems, and morality. Meanwhile, the dependent variable is fraud prevention in village financial management. The analytical method used in this study is the Data Quality Test, Classical Assumption Test and Multiple Linear Regression Test through the SPSS 26 application. The type of data used in this study is primary data, data obtained by using a questionnaire to be distributed and filled out by respondents. The population in this study were village apparatus in Ciasem and Blanakan subdistricts, Subang, namely 18 villages and obtained a sample of 118 data selected using a purposive sampling technique. Based on the results of this study, village apparatus competence has a significant negative effect on fraud prevention in village financial management. The internal control system has a significant positive effect on fraud prevention in village financial management. Meanwhile, morality has no significant effect on fraud prevention in village financial management. Bibliography: 50 (1991 – 2022)

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