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All Journal Journal of Accounting and Digital Finance
Asih Kusuma Watie
Fakultas Ekonomi dan Bisnis Islam, UIN K.H. Abdurrahman Wahid Pekalongan
Economics, Econometrics & Finance Social Sciences

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Determinan pencegahan fraud pada pemerintahan desa: Whistleblowing system, good corporate governance, dan pengendalian internal Asih Kusuma Watie; Syamsuddin Syamsuddin; Aditya Agung Nugraha
Journal of Accounting and Digital Finance Vol. 6 No. 1 (2026): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v6i1.2087

Abstract

This study examines the influence of the whistleblowing system, good corporate governance, and internal control on fraud prevention. This field research utilised a questionnaire distribution technique with a sample of 71 respondents, comprising Village Heads, Village Secretaries, and Village Financial Officers across 24 villages in the Kajen District. The study adopted a quantitative approach with descriptive analysis. The study used random sampling and analysed the data using multiple linear regression to examine the effects of the whistleblowing system, good corporate governance, and internal control on fraud prevention. The results show that the whistleblowing system and internal control have a significant positive effect on fraud prevention. Conversely, good corporate governance does not significantly influence fraud prevention in the villages of Kajen District. Consequently, village governments should establish platforms that encourage public courage in reporting suspected fraud, strengthen internal controls, and conduct thorough evaluations of governance principles at the village level.
Co-Authors Aditya Agung Nugraha Syamsuddin Syamsuddin