Jurnal Akuntansi dan Audit Syariah (JAAIS)
Vol. 3 No. 2 (2022): December 2022

Whistleblowing System dan Lingkungan Pengendalian Dalam Pencegahan Korupsi Dana Desa dimoderasi Perilaku Etis

Kuraini Nur Dinia (UIN K.H. Abdurrahman Wahid Pekalongan)
Ahmad Rosyid (UIN K.H. Abdurrahman Wahid Pekalongan)



Article Info

Publish Date
06 Dec 2022

Abstract

The increasing number of corruption cases in the village government requires preventive measures to prevent the increase in the number of cases. This research aims to determine the effect of the whistleblowing system and control environment on efforts to prevent corruption in the village government with ethical behavior as moderating. This research is a quantitative research using purposive sampling technique in taking the sample. This study uses primary data by sending questionnaires and secondary data obtained from official sources. From 144 village officials in each village in Blado District, an analysis was carried out using SPSS 26, and using Moderates Regression Analysis as a regression test on the moderating variabel. The test results show that the whistleblowing system and control environment have a significant effect on preventing corruption, and ethical behavior can not moderate the whistleblowing system and control environment for preventing corruption.

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Journal Info

Abbrev

JAAiS

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Audit Syariah (JAAiS) is an journal providing authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. ISSN Print is 2775-6270 and ISSN Online is 2775-8443. We publish original research ...