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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Delvira Eka Selvia
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Transparansi, Asimetri Informasi, dan Partisipasi Masyarakat terhadap Potensi Kecurangan Dana Desa Delvira Eka Selvia; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.707

Abstract

This research aims to examine the effects of transparency, information asymmetry, and community participation on the potential for fraud in village funds. The research includes the category of causality. The population of this research is 12 Nagari in Sutera sub-district, Pesisir Selatan regency. This study type is total sampling and the sample of this research makes all the population as samples. For the data source used is in the form of primary data. Data collected through questionnaires. The results obtained from this study are (1) Transparency has no effect on the potential for fraud in village funds. (2) Information asymmetry has a positive and significant effect on the potential for fraud in village funds. (3) Community participation does not effect the potential for fraud in village funds.
Co-Authors Fefri Indra Arza