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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER
Sri Puspita Sari
Universitas Jember
Economics, Econometrics & Finance

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PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESA Sri Puspita Sari; Kartika Kartika; Whedy Prasetyo
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 1 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i1.17952

Abstract

This study aims to show and explain how the picture of fraud can occur in the government sector, especially in the village government sector in Sidoarjo sub-district. This study uses data collection techniques in the form of primary data by distributing questionnaires. The research analysis method used is descriptive statistics, data quality test, classic assumption test and hypothesis testing consisting of multiple linear regression methods, f test, t test, and coefficient of determination. The results of this study indicate that there is a significant negative effect between the suitability of compensation, internal control systems and organizational culture for fraud. As for the competency, it has a significant positive result of fraud on the village government in Sidoarjo sub-district. Keywords: Disclosure, Heritage Assets, Recognition, Valuation
Co-Authors Kartika Kartika Whedy Prasetyo