Pengaruh Internal Control, Good Public Governance, Budaya Organisasi, Tekanan Target, Kompensasi dan Arogansi terhadap Pencegahan Fraud

Authors

  • Unzila Nahari Universitas Islam Indonesia
  • Hadri Kusuma Universitas Islam Indonesia

DOI:

https://doi.org/10.59188/jurnalsostech.v3i3.650

Keywords:

Internal control, Good public governance, Budaya organisasi, Tekanan target, Kompensasi, Arogansi, Pencegahan fraud, Dana desa

Abstract

Penelitian ini dilakukan karena adanya beberapa penyelewengan dana desa di beberapa desa di wilayah Indonesia. Penelitian ini merupakan penelitian deskriptif kuantitatif yang bertujuan untuk menguji Teori Institusional dan Teori fraud pentagon dengan menganalisis pengaruh internal control, good public governance, budaya organisasi, tekanan target, kompensasi dan arogansi terhadap pencegahan fraud pada penggunaan dana desa. Sampel dalam penelitian ini ditentukan menggunakan metode purposive sampling dan diperoleh total sebanyak 85 responden yang merupakan aparatur pemerintahan desa di wilayah  Kecamatan Kembaran Kabupaten Banyumas yang berhubungan dengan pengelolaan dana desa. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan software SPSS 22. Hasil penelitian menunjukan bahwa internal control, good public governance, budaya organisasi dan kompensasi berpengaruh positif terhadap pencegahan fraud dana desa. Sedangkan tekanan target dan arogansi berpengaruh negatif terhadap pencegahan fraud dana desa .

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Published

2023-03-15

How to Cite

Nahari, U., & Kusuma , K. . (2023). Pengaruh Internal Control, Good Public Governance, Budaya Organisasi, Tekanan Target, Kompensasi dan Arogansi terhadap Pencegahan Fraud . Jurnal Sosial Teknologi, 3(3), 195–209. https://doi.org/10.59188/jurnalsostech.v3i3.650

Issue

Vol. 3 No. 3 (2023): Jurnal Sosial dan Teknologi

Section

Articles

License

Copyright (c) 2023 Unzila Nahari, Hadri Kusuma

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