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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad IJEBA (International Journal of Economic, Business & Applications) Indonesian Journal of Economics, Social, and Humanities Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PEKBIS Golden Ratio of Data in Summary
Azwir Nasir
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Golden Ratio of Data in Summary

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Factors Affecting Fraud Prevention in Village Financial Management with Individual Morality As A Moderation Variable Fitri, Ramadhani Arda; Nasir, Azwir; Basri, Yesi Mutia
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.835

Abstract

The purpose of this study was to test and analyze the influence of organizational culture, internal locus of control and whistleblowing system on fraud prevention in village financial management with individual morality as a moderating variable. The population in this study were all village officials totaling 408 consisting of village heads, village secretaries, and village treasurers who work in village governments throughout Bengkalis Regency. Sampling using the census method, namely using the entire population as a research sample, the data used is primary data sourced from questionnaires. The data analysis technique used in this study is the SmartPLS 4 program. The results of this study indicate that organizational culture, internal locus of control and whistleblowing system have a positive and significant effect on fraud prevention in village financial management. Individual morality is able to moderate the influence of internal locus of control and whistleblowing system on fraud prevention in village financial management. While individual morality is unable to moderate the influence of organizational culture on fraud prevention in village financial management.
Co-Authors ', Hariadi ', Khairunnisa R Abd. Rasyid Syamsuri Achmad Mirza Adhitio Pratama Ramadika Agus Shafrizal Al Azhar L Al Azhar Lukman Al-azhar L Amries Rusli Tanjung Andini Rahmatika Putri Ariantoni, Zendra Arif Anshari Raswen Azhari Sofyan Baskara, Bayu Yosa Damayanti, Dini Daniel Oscar Savero Daud Indrawan Derli Manalu, Derli Desi Rianti Desmiyawati Desmiyawati, Desmiyawati Desti Monika Uli Devi Safitri Dharma Wahyudi, Dharma Dhiyavani, Siti Indah Dian Mustika Sara Dwi Untari Edfan Darlis Eka Hariyani Eka Haryani, Eka Elfi Ilham Elyzabeth Missi Laurdika Simamora EMRINALDI NUR DP Ernawilis - Fathul Bahri Fitri, Ramadhani Arda Giovanni Riand Hariadi ' Hariadi Hariadi Imam Wahid Isty Riani Jeane Atari Juliana - Juliana Sitompul Junaidi ' Kamaliah Kamaliah Ketut Tirtayasa Khairul Badri Kirmizi Kirmizi Lucy Ayuna Putri Lucy Citra Fitriany, Lucy Citra Maya Lailatul Zannah Mayla Khoiriyah Mega Junita Meilda Wiguna Meri Apriani Mudrika Alamsyah Hasan Muhammad Ridho Nadya Havel Nelly Yulinda Noprial Valenra Maksyur Novita Indrawati Nur Azlina Nur Azlina Nurrahma Dewi, Nurrahma Nurul Septavita Pipin Kurnia Poppy Nurmayanti Prihet Hayezca Rizal Prima Sapta Adi, Prima Sapta Purwoko, Agus Putra, Gunawan Hutomo Mandala Putri T., Nikita Aurelia Rahmi Ilyani Rahmiati Idrus Raja Yoga Gustika Armel Ranti Oktari Ratry Martharima Wulandari Reyhan Hady Fauzan Rheny Afriana Hanif Rika Fitriyanti Riska Natariasari Riyan Hidayat Rizka Oktagiani Rizki Pratiwi Rofika ' Rofika Rofika, Rofika Rusli -, Rusli S, Samuel Parningotan Safrizal Safrizal Sari Ramadhani Sarmolina, Tiki Sem Paulus Sem Paulus Silalahi Sem Paulus, Sem Seprini ' Siti Indah Dhiyavani Siti Kholifatin Alfisyah Suci Mardatillah Supriono ' Susilatri Susilatri Taufeni Taufik Tedi Permadi Teguh Dheki Hakri Tengku Irahmah Tesha Jovi Amany Tri Winarti Trino Rizandi Utamy Riska Khairani Vadela Irna Utara Vince Ratnawati Volta Diyanto Wijayanti, Etri Wilda Yulika Maulitdia Winda Sri Ayu Wiwik Pujiati Yesi Mutia Basri Yolla Yorika Yulia Safitri Yulistian, Andika Yundari, Yundari Yuneita Anisma Yutri Nurmalasari