Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud

Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud

The purpose of this study is to examine the influence of village apparatus competencies and internal control systems on prevention of fraud which are moderated by internal locus of control.This research was conducted in all village offices of the City of Denpasar. The number of samples taken was 81...

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Main Authors: Luh Ayu Marsita Dewi, I Gusti Ayu Eka Damayanthi
Format: Article
Language:Indonesian
Published: Universitas Udayana 2019-03-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/45681
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spelling doaj-c481ae3c28c549649e9e6555e6eabb752020-11-24T22:09:20ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562019-03-012375239510.24843/EJA.2019.v26.i03.p2645681Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan FraudLuh Ayu Marsita Dewi0I Gusti Ayu Eka Damayanthi1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaThe purpose of this study is to examine the influence of village apparatus competencies and internal control systems on prevention of fraud which are moderated by internal locus of control.This research was conducted in all village offices of the City of Denpasar. The number of samples taken was 81 village officials, with a saturated sample method. Data collection is done by questionnaires and interviews. The analysis technique used is the Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that internal locus of control was able to strengthen the influence of apparatus competencies and internal control systems on fraud prevention in managing village funds. So it is recommended that village governments always consider the self-control of village officials in managing village finances. Keywords: Fraud, competence, internal control system, internal locus of controlhttps://ojs.unud.ac.id/index.php/Akuntansi/article/view/45681
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Luh Ayu Marsita Dewi
I Gusti Ayu Eka Damayanthi
spellingShingle Luh Ayu Marsita Dewi
I Gusti Ayu Eka Damayanthi
Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud
E-Jurnal Akuntansi
author_facet Luh Ayu Marsita Dewi
I Gusti Ayu Eka Damayanthi
author_sort Luh Ayu Marsita Dewi
title Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud
title_short Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud
title_full Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud
title_fullStr Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud
title_full_unstemmed Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud
title_sort pemoderasi pengaruh kompetensi aparatur desa dan sistem pengendalian internal pada pencegahan fraud
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2019-03-01
description The purpose of this study is to examine the influence of village apparatus competencies and internal control systems on prevention of fraud which are moderated by internal locus of control.This research was conducted in all village offices of the City of Denpasar. The number of samples taken was 81 village officials, with a saturated sample method. Data collection is done by questionnaires and interviews. The analysis technique used is the Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that internal locus of control was able to strengthen the influence of apparatus competencies and internal control systems on fraud prevention in managing village funds. So it is recommended that village governments always consider the self-control of village officials in managing village finances. Keywords: Fraud, competence, internal control system, internal locus of control
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/45681
work_keys_str_mv AT luhayumarsitadewi pemoderasipengaruhkompetensiaparaturdesadansistempengendalianinternalpadapencegahanfraud
AT igustiayuekadamayanthi pemoderasipengaruhkompetensiaparaturdesadansistempengendalianinternalpadapencegahanfraud
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