Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Proactive Fraud Audit, dan Whistleblowing System Terhadap Pencegahan Fraud Pada Pengelolaan Dana Bos Se-kabupaten Klungkung - Ni Kadek Dwi Ariastini .; Gede Adi Yuniarta, S.E.Ak, M.Si. .; Putu Sukma Kurniawan, S.T., M.A. . (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Tujuan penelitian ini adalah ingin mengetahui pengaruh kompetensi sumber daya manusia, sistem pengendalian internal pemerintah (SPIP), proactive fraud audit, dan whistleblowing system secara parsial dan simultan terhadap pencegahan fraud pada pengelolaan dana BOS di Kabupaten Klungkung. Populasi dalam penelitian ini adalah seluruh sekolah SD, SMP, dan SMA/SMK di Kabupaten Klungkung sebanyak 182 sekolah. Sampel ditentukan dengan menggunakan metode cluster sapling dengan kriteria antara lain kecamatan yang ada di Pulau Bali dan didapat 3 kecamatan, dari 3 kecamatan didapat 53 sekolah menggunakan metode simple random sampling. Sumber data yang digunakan yaitu hasil dari kuesioner yang telah disebar ke seluruh sampel yaitu ke 53 sekolah yang tersebar di 3 kecamatan yang ada di Klungkung. Teknik pengujian data menggunakan analisis regresi linear berganda. Hasil menunjukkan bahwa kompetensi sumber daya manusia, SPIP, proactive fraud audit, dan whistleblowing system berpengaruh positif secara parsial dan simultan terhadap pencegahan fraud pada pengelolaan dana BOS di Kabupaten Klungkung.Kata Kunci : Kompetensi SDM, SPIP, Proactive fraud audit, whistleblowing, BOS The purpose of this research was to know partially and simultaneously, the influence of human resources competence, government internal control system (SPIP), proactive fraud audit, and whistle blowing system on fraud prevention on BOS fund management in Klungkung Regency. The population of this research was all of elementary schools, junior high and high schools/ vocational schools in Klungkung Regency, which were as many as 182 schools. The sample was determined through cluster sampling method with the criteria such as the sub-districts existed on Bali Island, and it was obtained 3 sub-districts, from the 3 sub-districts taken 53 schools through simple random sampling method. The source of data used was the results of questionnaires that had been distributed to all samples, that is, to 53 schools spreading across 3 sub-districts in Klungkung. The technique of testing the data was through multiple linear regression analysis. The results showed that the competence of human resource, SPIP, proactive fraud audit, and whistle blowing system had a partial and simultaneous positive effect on fraud prevention on the management of BOS funds in Klungkung Regency.keyword : Human Resource Competence, SPIP, Proactive fraud audit, whistle blowing, BOS