PENGARUH AKUNTABILITAS, KESESUAIAN KOMPENSASI, PENGENDALIAN INTERN, MOTIVASI, BUDAYA ORGANISASI, DAN ASIMETRI INFORMASI TERHADAP POTENSI KECURANGAN DANA DESA (STUDI PADA DESA SE-KABUPATEN KUDUS)

Abstract

This study aims to examine the effect of accountability, compensation suitability, internal control, motivation, organizational culture and information asymmetry on the potential for fraud in village funds (study in all villages in Kudus Regency). The population in this study were all village officials in all villages in Kudus Regency. The method used is purposive sampling method with a total sample of 117 respondents from 57 villages. Data obtained by distributing questionnaires to respondents by setting certain criteria. The analytical technique used is multiple linear regression analysis with the help of SPSS version 24. The results show that the variables of accountability, internal control and information asymmetry have a positive effect on the potential for fraud in village funds. The variables of compensation suitability, motivation and organizational culture have no effect on the potential for fraud in village funds.