E-JURNAL AKUNTANSI
Vol 32 No 12 (2022)

Sistem Pelaporan Pelanggaran, Tata Kelola Yang Baik, dan Budaya Organisasi pada Pencegahan Kecurangan dalam Pengelolaan Keuangan Desa

Sang Ayu Putu Dinda Natalia (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Ketut Sujana (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
26 Dec 2022

Abstract

The research aims to prove that the violation reporting system, good governance and organizational culture have an effect on preventing fraud in village financial management. The research was conducted in all villages in Badung Regency, with a total sample of 138 respondents, but 129 respondents could process data. The sample technique used is saturated sample technique, so that all members of the population are sampled. The data collection method in this study used questionnaires distributed to respondents with the criteria of being village officials as stipulated in the Regulation of the Minister of Home Affairs of the Republic of Indonesia number 114 of 2014, including village heads, village secretaries, financial officers in each village in the district. Badung. The data analysis technique used is multiple linear regression analysis. The results showed that the violation reporting system, good governance and organizational culture had a positive effect on preventing fraud in village financial management. Keywords: Whistleblowing System; Good Governance; Organizational Culture.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...