Sistem Pelaporan Pelanggaran, Tata Kelola Yang Baik, dan Budaya Organisasi pada Pencegahan Kecurangan dalam Pengelolaan Keuangan Desa
Abstract
The research aims to prove that the violation reporting system, good governance and organizational culture have an effect on preventing fraud in village financial management. The research was conducted in all villages in Badung Regency, with a total sample of 138 respondents, but 129 respondents could process data. The sample technique used is saturated sample technique, so that all members of the population are sampled. The data collection method in this study used questionnaires distributed to respondents with the criteria of being village officials as stipulated in the Regulation of the Minister of Home Affairs of the Republic of Indonesia number 114 of 2014, including village heads, village secretaries, financial officers in each village in the district. Badung. The data analysis technique used is multiple linear regression analysis. The results showed that the violation reporting system, good governance and organizational culture had a positive effect on preventing fraud in village financial management.
Keywords: Whistleblowing System; Good Governance; Organizational Culture.
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References
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Elias, R. (2008). Auditing Students’ Professional Commitment and Anticipatory Socialization and Their Relationship to Whistleblowing.”. Managerial Auditing Journal, 23 (3), 283–94. https://doi.org/10.1108/02686900810857721.
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Gozali, G. R. (2012). Evaluasi Penerapan Prinsip-Prinsip Good Corporate Governance Terhadap Perilaku Fraud pada Lembaga Perbankan Nasional : Studi Empiris pada PT. Bank Mandoro (Persero) Tbk. Universitas Diponegoro.
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Pamungkas, I. D., Ghozali, I., & Achmad, T. (2017). The effects of the whistleblowing system on financial statements fraud: Ethical behavior as the mediators. International Journal of Civil Engineering and Technology, 8(10), 1592–1598.
Paramitha, N. P. Y., & Adiputra, I. M. P. (2020). Pengaruh Whistleblowing System , Good Corporate Governance Dan Efektivitas Pengendalian Internal. Jurnal Ilmiah Mahasiswa Akuntansi, 11, 33–42.
Patriarini, K. T. (2018). Patriarini, Kinasih Tri. 2018. Pengaruh Peran Auditor Internal, Pengendalian Internal, Dan Implementasi Good Corporate Governance Terhadap Pencegahan Kecurangan (Fraud) (Studi Kasus Pada Badan Usaha Milik Daerah Kota Semarang). Undergraduate thesis, Fakul. Undergraduate thesis, Fakultas Ekonomi UNISSULA.
Puryati, D., & Febriani, S. (2020). The Consequence of Whistleblowing System and Internal Control toward Fraud Prevention: A Study on Indonesian State Owned Enterprise. International Journal of Business and Technology Management, 2(3), 35–48. http://myjms.moe.gov.my/index.php/ijbtm
Puspasari, N. (2015). Fraud Theory Evolution and Its Relevance To Fraud Prevention in the Village Government in Indonesia*. Asia Pacific Fraud Journal, 1(2), 177. https://doi.org/10.21532/apfj.001.16.01.02.15
Putra, I. M. Y. D., Rasmini, N. K., Gayatri, G., & Ratnadi, N. M. D. (2021). Organizational culture as moderating the influence of internal control and community participation on fraud prevention in village fund management during the COVID-19 pandemic. Linguistics and Culture Review, 6(August 2021), 351–362. https://doi.org/10.21744/lingcure.v6ns1.2050
Putri, D. C., hartono, hartono, & Hidayat, E. N. (2019). Pengaruh Moralitas Individu, Pengendalian Internal, Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Dalam Pengelolaan Keuangan Desa (Studi Pada Kecamatan Kanor Kabupaten Bojonegoro). PRIVE: Jurnal Riset Akuntansi Dan Keuangan, 2(2), 129–142. http://ejurnal.unim.ac.id/index.php/prive/article/view/487
Raheni, N. P. R., & Dwija Putri, I. G. A. . A. (2019). Pengaruh Good Governance dan Budaya Organisasi pada Kinerja Aparatur Penyelenggara Pemerintahan Desa di Kota Denpasar. E-Jurnal Akuntansi, 28(2), 1295–1322. https://doi.org/10.24843/eja.2019.v28.i02.p19
Rahimah, Nur, L., & Yetty Murni, S. L. (2018). Pengaruh Penyajian Laporan Keuangan Desa, Lingkungan Pengendalian dan Moralitas Individu Terhadap Pencegahan Fraud yang Terjadi dalam Pengelolaan Alokasi Dana Desa. Jurnal Ilmiah Ilmu Ekonomi, 74(5), 601–606.
Rizqa, R. (2019). Pengaruh Whistleblowing System, Sistem Pengendalian Internal, Budaya Organisasi dan Keadilan Organisasi Terhadap Pencegahan Kecurangan. Universitas Muhammadiyah Yogyakarta.
Sari, S. P., Kartika, & Prasetiyo, W. (2020). Pengaruh Fraud Diamond Bagi Kecurangan Pengelolaan Keuangan Desa. Jurnal Akuntansi Universitas Jember, 18(1), 41–50.
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Sujana, I. K., Suardikha, I. M. S., & Laksmi, P. S. P. (2020). Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar. E-Jurnal Akuntansi, 30(11), 2780. https://doi.org/10.24843/eja.2020.v30.i11.p06
Suryandari, N. N. A., Endiana, I. D. M., Susandya, A. A. B. A., & Apriada, K. (2021). The Role of Employee Ethical Behavior and Organizational Culture in Preventing Fraud. PalArch’s Journal of Archeology of Egypt, 18(8), 916–929.
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Published
2022-12-26
How to Cite
DINDA NATALIA, Sang Ayu Putu; SUJANA, I Ketut.
Sistem Pelaporan Pelanggaran, Tata Kelola Yang Baik, dan Budaya Organisasi pada Pencegahan Kecurangan dalam Pengelolaan Keuangan Desa.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 12, p. 3552-3566, dec. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85851>. Date accessed: 27 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i12.p06.
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