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All Journal Vokasi: Jurnal Riset Akuntansi Journal of Innovation Research and Knowledge
Nyoman Ayu Wulan Trisnadewi
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Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGANGGARAN BERBASIS KINERJA TERHADAP KINERJA PENGELOLAAN KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH DI KABUPATEN BULELENG Ida Ayu Putu Wulandari; Nyoman Ayu Wulan Trisnadewi; Diota Prameswari Vijaya
Journal of Innovation Research and Knowledge Vol. 5 No. 5 (2025): Oktober 2025
Publisher : Bajang Institute

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Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis pengaruh Good Corporate Governance dan penganggaran berbasis kinerja terhadap kinerja pengelolaan keuangan daerah pada OPD Kabupaten Buleleng. Populasi penelitian ini adalah seluruh anggota pada 27 ODP Kabupaten Buleleng. Sampel penelitian menggunakan purposive sampling sehingga diperoleh 108 sampel. Metode pengumpulan data menggunakan kuesioner dengan skala likert. Metode analisis diawali dengan uji prasyarat dan dilanjutkan dengan analisis regresi linear berganda. Hasil penelitian mengungkapkan bahwa good corporate governance berpengaruh negatif dan tidak signifikan terhadap kinerja pengelolaan keuangan daerah dan penganggaran berbasis kinerja berpengaruh positif dan signifikan terhadap kinerja pengelolaan keuangan daerah
PENGARUH KETAATAN ATURAN AKUNTANSI, WHISTLEBLOWING SYSTEM DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) PENGELOLAAN KEUANGAN DESA DI KECAMATAN SERIRIT Komang darma putra suryawan; Nyoman Ayu Wulan Trisnadewi
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.101842

Abstract

This research aims to examine the effect of compliance with accounting rules, the whistleblowing system, and individual morality on the tendency of fraud in village financial management in Seririt District. This research uses a quantitative method, with the population being the village government officials in Serint District. The research sample was obtained using a non-probability sampling method with a purposive sampling technique, with a total of 140 respondents. The method of data collection uses a questionnaire measured using a Likert scale. The data analysis technique used is multiple linear regression analysis. The research results show the following: (1) Compliance with accounting rules has a negative and significant effect on the tendency of fraud in village financial management in Seririt District, (2) The whistleblowing system has a negative and significant effect on the tendency of fraud in village financial management in Seririt District, (3) High individual morality can reduce fraud in village financial management in Seririt District, and (4) Compliance with accounting rules, the whistleblowing system, and individual morality have a significant effect on the tendency of fraud in village financial management in Seririt District.
Co-Authors Diota Prameswari Vijaya Ida Ayu Putu Wulandari Komang darma putra suryawan