Jurnal Akuntansi Manado (JAIM)
Volume 5. Nomor 3. Desember 2024

Faktor-Faktor Yang Mempengaruhi Pencegahan Kecurangan Dengan Modal Intelektual Sebagai Variabel Mediasi

Sumarni Sumarni (sekolah tinggi ilmu ekonomi yapis)
Rizky Ramadhan (Sekolah Tinggi Ilmu Ekonomi Yapis)



Article Info

Publish Date
30 Dec 2024

Abstract

This research aims to analyze the relationship between individual morality, organizational culture and the whistleblowing system with intellectual capital as a mediating variable in villages in Woja District. This type of explanatory research uses a saturated sampling technique for 140 village officials, the data source uses primary data and data analysis uses the SmartPLS-SEM tool. The research show that organizational culture has a positive influence on fraud prevention, while individual morality, the whistleblowing system and intellectual capital have a negative influence on fraud prevention. The contribution of this research is regarding the importance of the village office in Woja District considering the educational background of village officials to influence the prevention of fraud because preventing fraud in the village can contribute to ensuring that village funds are right on target and are not misused, improving the welfare of village communities, preventing tendencies towards fraud.

Copyrights © 2024






Journal Info

Abbrev

jaim

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Manado (JAIM) is an open access journal published by Accounting Departement of Economic Faculty Manado State University in collaboration with Institute of Indonesia Chartered Accountants-KAPd. The journal aims to provide a qualify accounting articels produce by Lecturers, ...