Authors:

Wahdan Arum Inawati, Fadiyah Hani Sabila

Abstract:

“This study examines the prevention of fraud in central and local government agencies by looking at the whistleblowing system, government governance, and the competence of government officials. Researcher used mix method technique, combined quantitative and qualitative. This type of quantitative data uses a questionnaire or questionnaire distributed to the State Civil Apparatus (ASN) of the central and local governments as many as 50 people. Meanwhile, for qualitative data, in-depth interviews will be conducted with 5 respondents who have filled out the questionnaire. The data collection technique in this study was a questionnaire with an ordinal scale, namely a Likert scale. Based on the results of statistical tests, it can be concluded that government governance and the competence of government officials have a positive effect on fraud prevention. Meanwhile, the whistleblowing system has no effect on fraud prevention. Keywords: Competence Of Government Officials; Fraud Prevention; Government Governance; Whistleblowing System.”

Keywords

Competence Of Government Officials; Fraud Prevention; Government Governance; Whistleblowing System.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-69653

Published

2021-03-25

How To Cite

INAWATI, Wahdan Arum; SABILA, Fadiyah Hani. Pencegahan Fraud : Pengaruh Whistleblowing System, Government Governance dan Kompetensi Aparatur Pemerintah.E-Jurnal Akuntansi, [S.l.], v. 31, n. 3, p. 731-745, mar. 2021. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-69653. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2021.v31.i03.p16.

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Issue

Vol 31 No 3 (2021)

Section

Articles

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