Determinan Pencegahan Kecurangan dalam Pengelolaan Dana LPD
DOI:
https://doi.org/10.23887/jiah.v10i3.26330Kata Kunci:
individual morality, internal control systems, organizational culture, whistleblowingAbstrak
This study aimed to obtain evidence of the effect of organizational culture, histleblowing, internal control systems, and individual morality on fraud prevention in the management of LPD funds. This study used numerical analysis of these variables, therefore esearchers use a quantitative approach. The population in this study were all employees working in LPDs in Karangasem sub-district, as many as 57 employees. The sample in this study as determined by saturation sampling (census) which means that the entire population was made a research sample. Data were collected using a questionnaire with Likert scale. Then the data were analyzed using regression analysis tests with the help of SPSS version 18. The results showed that organizational culture, whistleblowing, internal control systems and Individual morality has a positive effect on fraud prevention.Referensi
Fahmi, I. (2013). Etika Bisnis : Teori Kasus dan Solusi. Bandung: Alfabeta.
Islamiyah, F., Made, A., & Sari, A. R. (2020). Pengaruh Kompetensi Aparatur Desa, Moralitas, Sistem Pengendalian Internal, Dan Whistleblowing Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa Di Kecamatan Wajak. Jurnal Riset Mahasiswa Akuntansi, Vol. 8 (1).
Naomi, S., & Lampung, B. (2015). Penerapan Whistleblowing System dan dampaknya terhadap fraud. Skripsi. Universitas Bandar Lampung.
Priyanto, A., & Aryati, T. (2019). Analisis Pengaruh Budaya Organisasi Dan Sistem Pengendalian Internal Terhadap Pendeteksian Dan Pencegahan Fraud. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, Vol 11 (2), 89–104.
Rahimah, L. N., Murni, Y., & Lysandra, S. (2018). Pengaruh Penyajian Laporan Keuangan Desa, Lingkungan Pengendalian dan Moralitas Individu terhadap Pencegahan Fraud yang terjadi dalam Pengelolaan Alokasi Dana Desa. Jurnal Ilmiah Ilmu Ekonomi, Vol. 6 (12, hal 139-154.
Sudarma, K. A., Purnamawati, I. G. A., & Herawati, N. T. (2019). Pengaruh Persepsi Karyawan Mengenai Budaya Kejujuran dan Whistleblowing System dalam Pencegahan Fraud pada Pt . BPR Nusamba Kubutambahan. Jurnal Ilmiah Mahasiswa Akuntansi, Vol. 10(3), hal 435-446.
Sugiyono. (2013). Metode Riset Kuantitatif, Kualitatif, R&D. Jakarta: Alfabeta.
Sugiyono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D). In Metodelogi Penelitian.
Sumendap, P., hidayat Hidayat, W., Prabowo, A., Hartono, H., Sartika, S., Sari, R. K., ... & Umar, H. (2019). Pengaruh Budaya Organisasi Dan Moralitas Individu Terhadap Pencegahan Kecurangan Dengan Sistem Pengendalian Internal Sebagai Variabel Intervening. Prosiding Seminar Nasional Pakar, 2–24.
Transparancy Internasional. (2018). Curruption Perceptions Index 2018. https://doi.org/www.transparancy.org/cpi 2015/results
Tunggal, W. . (2013). The Fraud Audit : Mencegah dan Mendeteksi Kecurangan Akuntansi. Jakarta : Harvarindo.
Wati, D. I. P. (2019). Pengaruh Budaya Organisasi, Peran Audit Internal, Pengendalian Ineternal, Dan Whistleblowing Terhadap Pencegahan Fraud (Studi Empiris pada Bank Perkreditan Rakyat di Kota dan Kabupaten Magelang) (Doctoral dissertation). Skripsi. Universitas Muhammadiyah Magelang.
Widyawati, N. P. A., Sujana, E., & Yuniarta, G. A. (2019). Pengaruh Kompetensi Sumber Daya Manusia, Whistle Blowing System, dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud dalam Pengelolaan Dana Bumdes. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi). Vol 10(3),hal 368-379.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. CPA Journal. https://doi.org/DOI:
