Authors:

Putu Santi Putri Laksmi, I Ketut Sujana

Abstract:

“This research was conducted at 27 Service Villages in Denpasar City using a total method or census. The respondents used were 97 people consisting of the Village Head, Village Secretary, Treasurer and Village Consultative Body (BPD). The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the competence of human resources has a positive effect on prevention of fraud in village financial management. Morality has a positive effect on prevention of fraud in managing village finances. The internal control system has a positive effect on preventing fraud in managing village finances. This means, with the competency of human resources, good morality and a strong internal control system, it can prevent fraud in managing village finances. Keywords: Human resource competency, morality, control system, internal, fraud”

Keywords

Human resource competency, morality, control system, internal, fraud

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PDF:

https://jurnal.harianregional.com/akuntansi/full-45797

Published

2019-03-11

How To Cite

SANTI PUTRI LAKSMI, Putu; SUJANA, I Ketut. Pengaruh Kompetensi SDM, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa.E-Jurnal Akuntansi, [S.l.], v. 26, n. 3, p. 2155 - 2182, mar. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-45797. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i03.p18.

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Issue

Vol 26 No 3 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License