PRABANINGRUM, YULIANA (2022) PENGARUH IMPLEMENTASI GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERNAL, DAN KOMPETENSI APARATUR PEMERINTAH TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN KEUANGAN DANA DESA (Studi Pada Pemerintah Desa di Kecamatan Delanggu. Other thesis, UPN 'Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh good governance, sistem
pengendalian internal, dan kompetensi aparatur pemerintah terhadap pencegahan
fraud dalam pengelolaan keuangan dana desa. Variabel independen pada penelitian
ini antara lain good governance, sistem pengendalian internal, dan kompetensi
aparatur pemerintah. Sedangkan untuk variabel dependen yaitu pencegahan fraud.
Tenknik pengambilan sampel pada penelitian ini menggunakan teknik saturation
sampling. Sumber data penelitian adalah data primer yaitu data diperoleh dari
responden langung dengan penyebaran kuesioner. Sampel pada penelitian ini
berjumlah 81 responden. Penelitian ini menggunakan program SPSS 20 untuk
pengolahan data. Metode pada penelitian ini adalah metode kuantitatif dengan
menggunakan teknik analisis regresri linear berganda dan pengujian hipotesis
menggunakan uji F dan uji t. Hasil penelitian menunjukkan bahwa sistem
pengendalian internal berpengaruh positif terhadap pencegahan fraud dalam
pengelolaan keuangan dana desa. Sedangkan good governance dan kompetensi
aparatur pemerintah tidak berpengaruh terhadap pencegahan fraud dalam
pengelolaan keuangan dana desa.
Kata kunci: Good Governance, Sistem Pengendalian Internal, Kompetensi
Aparatur Pemerintah, dan Pencegahan Fraud.
ABSTRACT
This study aims to examine the effect of good governance, internal control systems,
and the competence of government officials on the prevention of fraud in the
financial management of village funds. The independent variables in this study
include good governance, internal control systems, and the competence of
government officials. Meanwhile, the dependent variable is fraud prevention. The
sampling technique in this study used a saturation sampling technique. The source
of research data is primary data, namely data obtained from direct respondents by
distributing questionnaires. The sample in this study amounted to 81 respondents.
This study uses the SPSS 20 program for data processing. The method in this study
is a quantitative method using multiple linear regression analysis techniques and
hypothesis testing using the F test and t test. The results showed that the internal
control system had a positive effect on fraud prevention in the financial
management of village funds. Meanwhile, good governance and competence of
government officials do not affect the prevention of fraud in the financial
management of village funds.
Keywords: Good Governance, Internal Control System, Competence of
Government Apparatus, and Fraud Prevention.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Good Governance, Internal Control System, Competence of Government Apparatus, and Fraud Prevention. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 05 Dec 2022 01:50 |
| Last Modified: | 05 Dec 2022 01:50 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/31800 |
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