Analisis Determinan Pencegahan Fraud Pengelolaan Dana Desa dengan Moralitas sebagai Moderasi
Abstract
Method: The research sample was village officials in Secang District, Magelang Regency using the purposive sampling method and obtained 78 respondents, while for testing the hypothesis using moderated regression analysis.
Results: The results showed that competence had a positive effect on fraud prevention in managing village funds and religiosity had a negative effect on fraud prevention in managing village funds. Meanwhile, the internal control system and whistleblowing have no effect on fraud prevention in managing village funds. Morality strengthens the influence of religiosity on fraud prevention while morality weakens the influence of competence on fraud prevention in village fund management. However, morality does not moderate the influence of internal control system variables and whistleblowing on the prevention of village fund management fraud.
Implications: This research is expected to add to knowledge, insight, and empirical evidence and can be a reference for further research on fraud prevention in village fund management. In addition, it is hoped that this will provide additional information and input to encourage the Village Government to improve fraud prevention in managing village funds
Novelty: This research builds on previous research by adding a whistleblowing variable which is expected to improve performance and prevent fraud.
Keywords
Full Text:
PDFReferences
Arles, L. (2014). Predator vs Accidental Fraudster Diamond theory Refleksi Teori Fraud Triangle (Klasik). Papper Ilmiah, 1212171015. https://www.academia.edu/10503046/Predator_vs._Accidental_Fraudster_Diamond_theory_Refleksi_Teori_Fraud_Triangle_Klasik_
Atmadja, A. T., & Saputra, K. A. K. (2018). Pencegahan Fraud dalam Pengelolaan Dana Desa. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(1), 7–16. https://doi.org/https://doi.org/10.24843/JIAB.2017.v12.i01.p02
Cahyadi, M. F., & Sujana, E. (2020). Pengaruh Religiusitas, Integritas, dan Penegakan Peraturan Terhadap Fraud pada Pengelolaan Keuangan Desa. Jurnal Ilmiah Akuntansi Dan Humanika, 10(2), 136–145. https://doi.org/10.23887/jiah.v10i2.25919
Cressey, D. R. (1953). Other People’s Money : A Study in the Social Psychology of Embezzlement. Free Press.
Fikri, A. S., Hizazi, & Kusumastuti, R. (2021). Pengaruh Sistem Pengendalian Intern, Ketaatan Pelaporan Keuangan, Budaya Etis Organisasi dan Whistleblowing terhadap Pencegahan Fraud Pengelolaan Dana Desa dengan Moralitas Sebagai Variabel Moderating. Jurnal Akuntansi Dan Keuangan Universitas Jambi, 6(4), 231–242.
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Hayati, N., & Amalia, I. (2021). The effect of religiosity and moderation of morality on fraud prevention in the management of village funds. The Indonesian Accounting Review, 11(1), 105. https://doi.org/10.14414/tiar.v11i1.2297
Inawati, W. A., & Sabila, F. H. (2021). Pencegahan Fraud : Pengaruh Whistleblowing System, Government Governance dan Kompetensi Aparatur Pemerintah. E-Jurnal Akuntansi, 31(3), 731. https://doi.org/10.24843/eja.2021.v31.i03.p16
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, 8(1), 1–13. https://doi.org/10.21067/jrma.v8i1.4452
Komite Nasional Kebijakan Governance. (2008). Pedoman 2008. 3. http://www.knkg-indonesia.org/dokumen/Pedoman-Pelaporan-Pelanggaran-Whistleblowing-System-WBS.pdf
Mufidah, & Masnun. (2021). Pengaruh Pengendalian Internal dan Kompetensi Terhadap Pencegahan Kecurangan Pengelolaan Dana Desa di Kecamatan Kumpeh Ulu Kabupaten Muaro Jambi. Ekonomis: Journal of Economics and Business, 5(2), 519. https://doi.org/10.33087/ekonomis.v5i2.408
Muhaimin. (2021). Pengaruh Love Of Money dan Religiusitas terhadap Fraud Accounting Anggaran Dana Desa pada Kecamatan Sinjai Tengah. YUME : Journal of Managemenet, 4(2), 121–133. https://doi.org/10.37531/yum.v11.75
Romadaniati, Taufik, T., & Nasir, A. (2020). Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal dan Whistleblowing System Terhadap Pencegahan Fraud pada Pemerintahan Desa Dengan Moralitas Individu Sebagai Variabel Moderasi (Studi pada Desa-Desa di Kabupaten Bengkalis). Bilancia : Jurnal Ilmiah Akuntansi, 4(3), 227–237.
Satcitanandadewi, P., & Wahyuni, M. A. (2020). Determinan Pencegahan Kecurangan dalam Pengelolaan Dana LPD. Jurnal Ilmiah Akuntansi Dan Humanika, 10(3), 299–306.
Tangkumahat, F. V., Panelewen, V. V. J., & Mirah, A. D. P. (2017). Dampak Program Dana Desa Terhadap Peningkatan Pembangunan Dan Ekonomi Di Kecamatan Pineleng Kabupaten Minahas. Agri-Sosioekonomi, 13(2A), 335. https://doi.org/10.35791/agrsosek.13.2a.2017.17130
Widiyarta, K., Herawati, N. T., & Atmadja, A. T. (2017). Pengaruh Kompetensi Aparatur, Budaya Organisasi, Whistleblowing dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris pada Pemerintah Desa di Kabupaten Buleleng). E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–12.
Wijayanti, P., & Hanafi, R. (2018). Pencegahan Fraud pada Pemerintahan Desa. Jurnal Akuntansi Multiparadigma, 9(2), 331–345. https://doi.org/http://dx.doi.org/10.18202/jamal.2018.04.9020
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. The CPA Journal, 74(12), 38–42.
Yusuf, M., Aswar, Ibrahim, I., Yusdhaniar, & Wati, F. I. (2021). Pengaruh Kompetensi Aparatur, System Pengendalian Intern dan Moralitas Individu Terhadap Pencegahan Fraud Dana Desa (Pada Pemerintah Desa Sekecamatan Adonara Tengah). JAE: Jurnal Akuntansi Dan Ekonomi, 1–12. https://doi.org/10.29407/jae.v6i2.15008
DOI: https://doi.org/10.18860/em.v15i1.21344
Refbacks
- There are currently no refbacks.
Megawati Soekarnoputri Building
Accounting Department, Faculty of Economics
Jln. Gajayana 50 Telp (0341) 558881
E-mail: elmuhasaba@uin-malang.ac.id
Universitas Islam Negeri Maulana Malik Ibrahim Malang
E-ISSN 2442-8922
Member of:
Indexed by: