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Utami, Zulaikah Dwi
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Economics, Econometrics & Finance

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PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu) Utami, Zulaikah Dwi; Sarwono, Aris Eddy; astuti, Dewi Saptantinah Puji
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.749 KB)

Abstract

This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a negative effect on the potential for fraud in the management of village fund allocations, the control environment negatively affected the potential for fraud in the management of village fund allocations and the morality of negatively affected devices with potential fraud in managing village fund allocation.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu) Utami, Zulaikah Dwi; Sarwono, Aris Eddy; astuti, Dewi Saptantinah Puji
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.749 KB)

Abstract

This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a negative effect on the potential for fraud in the management of village fund allocations, the control environment negatively affected the potential for fraud in the management of village fund allocations and the morality of negatively affected devices with potential fraud in managing village fund allocation.
Co-Authors Aris Eddy Sarwono Dewi Saptantinah Puji Astuti