Neraca
Vol. 19 No. 1 (2023): NERACA

PENGARUH SISTEM PENGENDALIAN INTERNAL, AKUNTABILITAS, TRANSPARANSI, DAN MORALITAS TERHADAP KECURANGAN DANA BOS PADA SMA KABUPATEN PEMALANG

Andayani, Tutut Dwi (Unknown)
Purnama Sari, Linda (Unknown)
Moegiri, Moegiri (Unknown)
r, Riswan (Unknown)



Article Info

Publish Date
30 Jun 2023

Abstract

This research aims to investigate the effect of Internal Control System Accountability, Transparency, and Morality on Boss Fund Fraud in schools. This research was conducted at SMA Pemalang Regency. The total population taken is the principal, treasurer boss, and school committees in SMA in Pemalang Regency, totaling 54 people. Data collection is done by distributing questionnaires. The analytical technique used in this study is multiple linear regression using the SPSS (Statistical Product and Service Solutions) version 16 program. The results of this study indicate that; (1)the internal control system has a significant effect on the boss's fund fraud; (2) accountability has no significant effect on the boss's fund fraud; (3) transparency has no significant effect on the boss's fund fraud;(4)morality has a significant effect on the boss's fund fraud; (5) internal control system, accountability, transparency, and morality have a significant effect on the boss's fund fraud.

Copyrights © 2023






Journal Info

Abbrev

neraca

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Neraca adalah jurnal hasil riset dari Dosen Fakultas Ekonomika dan Bisnis - Universitas Muhammadiyah Pekajangan Pekalongan dan Dosen Luar Kampus Fakultas Ekonomika dn Bisnis - UMPP yang mempunyai fokus riset di bidang Ekonomi, Insyallah Jurnal ini akan terbit 2 kali dalam 1 (satu) ...