Aimanah, Ummul (2024) Pengaruh Kompetensi Aparatur, Pengendalian Internal Dan Whistleblowing Terhadap Pencegahan Kecurangan Pengelolaan Dana Desa Dengan Religiusitas Sebagai Variabel Pemoderasi. S1 thesis, Universitas Jambi.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur, pengendalian internal dan whistleblowing terhadap pencegahan kecurangan pengelolaan dana desa dengan religiusitas sebagai variabel pemoderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode pengambilan sampel purposive sampling. Jumlah sampel dalam penelitian ini 60 responden. Metode analisis data yang digunakan dalam penelitian ini yaitu PLS (Partial Least Square) dengan diolah menggunakan software SmartPLS versi 4.0.9.6. Hasil penelitian ini menunjukan bahwa kompetensi aparatur, pengendalian internal dan whistleblowing berpengaruh positif dan signifikan terhadap pencegahan kecurangan pengelolaan dana desa. Religiusitas tidak mampu memoderasi hubungan antara kompetensi aparatur dan pengendalian internal terhadap pencegahan kecurangan pengelolaan dana desa akan tetapi religiusitas mampu memoderasi hubungan whistleblowing terhadap pencegahan kecurangan pengelolaan dana desa. Kata kunci: kompetensi aparatur, pengendalian internal, whistleblowing, religiusitas, pencegahan kecurangan ABSTRACT This study aims to examine the influence of civil servant competence, internal control, and whistleblowing on the prevention of fraud in village fund management, with religiosity as a moderating variable. The study adopts a quantitative approach with purposive sampling method. The sample size for this study is 60 respondents. The data analysis method used in this research is PLS (Partial Least Square) conducted using SmartPLS software version 4.0.9.6. The results of this study indicate that civil servant competence, internal control, and whistleblowing have a positive and significant effect on the prevention of fraud in village fund management. Religiosity is unable to moderate the relationship between civil servant competence and internal control on the prevention of fraud in village fund management; however, religiosity is able to moderate the relationship between whistleblowing and the prevention of fraud in village fund management. Keywords: civil servant competence, internal control, whistleblowing, religiosity, fraud prevention
Type: | Thesis (S1) |
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Uncontrolled Keywords: | kompetensi aparatur, pengendalian internal, whistleblowing, religiusitas, pencegahan kecurangan |
Subjects: | L Education > L Education (General) |
Divisions: | Fakultas Ekonomi dan Bisnis > SI Akuntansi |
Depositing User: | AIMANAH |
Date Deposited: | 16 Jul 2024 02:00 |
Last Modified: | 16 Jul 2024 02:00 |
URI: | https://repository.unja.ac.id/id/eprint/67888 |
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