Abstract
The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management. This research was conducted in 27 Dinas Villages in Denpasar City using total or census methods. Respondents used were 108 people. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that human resource competence, morality, whistleblowing, and internal control systems have a positive effect on fraud prevention in village financial management. This means, with the competence of human resources, good morality and a strong internal control system, it can prevent fraud in the management of village finances.
 Keywords : Human Resource Competence; Morality; Whistleblowing; Internal Control System; Fraud.
Highlights
The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management
The results of this study indicate that human resource competence, morality, whistleblowing, and internal control systems have a positive effect on fraud prevention in village financial management
Pengaruh Kompetensi Aparatur, Budaya Organisasi, Whistleblowing dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris Terhadap Pemerintah Desa di Kabupaten Buleleng)
Summary
Berdasarkan Tabel 1. maka, persamaan regresi dan arti dalam persamaan regresi yang digunakan dalam penelitian adalah sebagai berikut. Persamaan regresi (2) menunjukkan bahwa nilai konstantan (α) menunjukkan nilai positif sebesar 3,005 yang memiliki arti bahwa variabel kompetensi sumber daya manusia (X1), moralitas (X2), whistleblowing (X3), dan sistem pengendalian internal (X4) dinyatakan konstan pada angka 0, maka pencegahan fraud dalam pengelolaan keuangan desa adalah baik. Variabel kompetensi sumber daya manusia (X1) memiliki koefisien beta bernilai positif sebesar 0,179 yang berarti, variabel kompetensi sumber daya manusia memiliki pengaruh positif terhadap pencegahan fraud dalam pengelolaan keuangan desa. Variabel moralitas (X2) memiliki koefisien beta bernilai positif sebesar 0,331 yang berarti, variabel moralitas memiliki pengaruh positif terhadap pencegahan fraud dalam pengelolaan keuangan desa. Variabel whistleblowing (X3) memiliki koefisien beta bernilai positif sebesar 0,333 yang berarti, variabel whistleblowing (X3) memiliki pengaruh positif terhadap pencegahan fraud dalam pengelolaan keuangan desa. Variabel sistem pengendalian internal (X4) memiliki koefisien beta bernilai positif sebesar 0,125 yang berarti, variabel sistem pengendalian internal memiliki pengaruh positif terhadap pencegahan fraud dalam pengelolaan keuangan desa
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