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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL EKONOMI Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Kristanti Rahman
Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap
Economics, Econometrics & Finance Education Other

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Journal : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

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Fraud Triangle Mendeteksi Kecurangan Dalam Laporan Keuangan Dana Desa Kristanti Rahman; Rahayu Anggraeni; Dania Febriana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.11937

Abstract

This study aims to test the Fraud Triangle to detect fraudulent financial reports of village funds with variables Morality (X1), Village Apparatus Competence (X2) and Compensation Suitability (X3) affecting Village Fund Fraud Prevention (Y) in Cilacap Regency. The sample in this study were 16 villages with 3 village officials per village, so that the total number was 48 people with Purposive sampling technique which was used as a research sample. Data analysis techniques with multiple linear regression using SPSS for Windows version 27.00.The results of this study indicate that Morality has no effect on Preventing Village Fund Fraud in Cilacap Regency. The competence of the Village Apparatus affects the Prevention of Village Fund Fraud in Cilacap Regency. Compensation Suitability affects the Prevention of Village Fund Fraud in Cilacap Regency.
Co-Authors Aniza Husniatul Mardiyah Dania Febriana Eri Kristanto Rahayu Anggraeni Tri Nurindahyanti Yulian