Article Sidebar

Download
Download Article

Main Article Content

Abstract

The purpose of this study was to test and analyze the influence of organizational culture, internal locus of control and whistleblowing system on fraud prevention in village financial management with individual morality as a moderating variable. The population in this study were all village officials totaling 408 consisting of village heads, village secretaries, and village treasurers who work in village governments throughout Bengkalis Regency. Sampling using the census method, namely using the entire population as a research sample, the data used is primary data sourced from questionnaires. The data analysis technique used in this study is the SmartPLS 4 program. The results of this study indicate that organizational culture, internal locus of control and whistleblowing system have a positive and significant effect on fraud prevention in village financial management. Individual morality is able to moderate the influence of internal locus of control and whistleblowing system on fraud prevention in village financial management. While individual morality is unable to moderate the influence of organizational culture on fraud prevention in village financial management.

Keywords

Organizational Culture Internal Locus of Control Whistleblowing System Individual Morality Fraud Prevention

Article Details

Creative Commons License

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

How to Cite
Fitri, R. A., Nasir, A., & Basri, Y. M. (2025). Factors Affecting Fraud Prevention in Village Financial Management with Individual Morality As A Moderation Variable. Golden Ratio of Data in Summary, 5(1), 86–98. https://doi.org/10.52970/grdis.v5i1.835
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Akhyaar, K., Purwantini, A. H., Afif, N., & Prasetya, W. A. (2022). Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Fraud Pengelolaan Dana Desa. KRISNA: Kumpulan Riset Akuntansi, 13(2), 202–217. https://doi.org/10.22225/kr.13.2.2022.202-217
  2. Dewi, I. G. A. O. K., Sudiana, I. W., & Putra, I. P. D. S. (2021). Pengaruh Locus of Control dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empitis Organisasi Perangkat Daerah Kabupaten Badung). Jurnal Hita Akutansi Dan Keuangan, 2(1), 296–320. https://ejournal.unhi.ac.id/index.php/HAK/article/view/1507
  3. Dewi, L. P., Sunaryo, K., & Yulianti, R. (2022). Dalam Pengelolaan Dana Desa (Studi Empiris Pada Desa di Kecamatan Prambanan , Klaten ). 9(2), 323–340.
  4. Dewi, N. K. P. P., & Rasmini, N. K. (2019). Pengaruh Kompetensi SDM dan Locus Of Control Pada Pencegahan Fraud dalam Pengelolaan Dana Desa. E-Jurnal Akuntansi, 29(3), 1071–1082. https://doi.org/10.24843/eja.2019.v29.i03.p12
  5. Fitryanti, A., Amiruddin, & Indrijawati, A. (2023a). The Effect of Internal Locus of Control, Human Resource Competence, and Financial Pressure on Fraud Prevention With Individual Morality as Moderator. … Journal of Business …, 3(3), 937–954. https://journal.formosapublisher.org/index.php/ijba/article/view/5034
  6. Fitryanti, A., Amiruddin, & Indrijawati, A. (2023b). The Effect of Internal Locus of Control, Human Resource Competence, and Financial Pressure on Fraud Prevention With Individual Morality as Moderator. Indonesian Journal of Business Analytics, 3(3), 937–954. https://doi.org/10.55927/ijba.v3i3.5034
  7. Ibrahim, M., Nurmayanti, P., & Indrawati, N. (2023). Pengaruh Sistem Pengendalian Internal Pemerintah, Budaya Organisasi Dan Anti-Fraud Awareness Terhadap Pencegahan Fraud. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 4(1), 117–132. https://doi.org/10.31258/current.4.1.117-132
  8. Inawati, W. A., & Sabila, F. H. (2021). Pencegahan Fraud : Pengaruh Whistleblowing System, Government Governance dan Kompetensi Aparatur Pemerintah. E-Jurnal Akuntansi, 31(3), 731–745. https://doi.org/10.24843/eja.2021.v31.i03.p16
  9. Islamiyah, F., Made, A., & Sari, A. R. (2020). Pengaruh Kompetensi Aparatur Desa, Moralitas, Sistem Pengendalian Internal, Dan Whistleblowing Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa Di Kecamatan Wajak. Jurnal Riset Mahasiswa Akuntansi, 8(1), 1–13. https://doi.org/10.21067/jrma.v8i1.4452
  10. Kuntadi, C., Meilani, A., & Velayati, E. (2023). Pengaruh Penerapan Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, dan Moralitas Individu Terhadap Pencegahan Fraud. Jurnal Ekonomi Manajemen Sistem Informasi, 4(4), 651–662. https://doi.org/10.31933/jemsi.v4i4.1458
  11. Mersa, N. A., Sailawati, & Malini, N. E. L. (2021). Pengaruh Whistleblowing System, Sistem Pengendalian Internal, Budaya Organisasi, dan Keadilan Organisasi Terhadap Pencegahan Kecurangan. Jurnal Akuntansi Keuangan Dan Bisnis, 14(1), 85–92. https://doi.org/10.35143/jakb.v14i1.4613
  12. Nufus, H., & Helmayunita, N. (2023). Pengaruh Bystander Effect, Whistleblowing, Locus of Control Eksternal dan Moralitas Individu terhadap Terjadinya Kecurangan Laporan Keuangan. Jurnal Eksplorasi Akuntansi, 5(1), 278–290. https://doi.org/10.24036/jea.v5i1.731
  13. Putri, A. Z., & Prasiwi, F. D. (2021). Faktor-Faktor yang Mempengaruhi Pencegahan Fraud dalam Pengelolaan Keuangan Desa. Akmenika: Jurnal Akuntansi Dan Manajemen, 18(2), 1–12. http://journal.upy.ac.id/index.php/akmenika/article/view/2141%0Ahttps://journal.upy.ac.id/index.php/akmenika/article/download/2141/1297
  14. Putri, H. L., Yuliani, N. L., Mranani, M., & Anisa, R. (2024). Analisis Determinan Pencegahan Fraud Pengelolaan Dana Desa dengan Moralitas sebagai Moderasi. EL MUHASABA: Jurnal Akuntansi (e-Journal), 15(1), 33–50. https://doi.org/10.18860/em.v15i1.21344
  15. Rajeswari, I. A. N. A., & Rasmini, N. K. (2022). Pengendalian Internal, Asimetri Informasi, Integritas, Dan Budaya Organisasi Pada Kecurangan Akuntansi. E-Jurnal Akuntansi, 32(6), 1492–1505. https://doi.org/10.24843/eja.2022.v32.i06.p08
  16. Romadaniati, Taufik, T., & Nasir, A. (2020). PEngaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Fraud Pada Pemerintahan Desa Dengan Moralitas Individu Sebagai Variabel Moderasi. (Studi Pada Desa-Desa Di Kabupaten Bengkalis). In Jurnal Ilmiah Akuntansi (Vol. 4, Issue 3).
  17. Rustiyaningsih, S. (2023). Budaya Organisasi dan Pencegahan Fraud dalam Pengelolaan Keuangan Desa dengan Moralitas Individu sebagai Mediasi. Jkbm (Jurnal Konsep Bisnis Dan Manajemen), 9(2), 149–160. https://doi.org/10.31289/jkbm.v9i2.9479
  18. Saraswati, K. N., & Purnamawati, I. G. A. (2022). Pengaruh Locus Of Control, Keefektifan Pengendalian Internal, Kesesuaian Kompensasi, Dan Penerimaan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan (Fraud) Pada Lembaga Perkreditan Desa (Studi Kasus Pada Lembaga Perkreditan Desa Se-Kecamatan Bulelen. Jurnal Ilmiah Akuntansi Dan Humanika, 12(1), 284–294. https://repo.undiksha.ac.id/8719/
  19. Satria, A., Hizazi, & Kusumastuti, Ra. (2021). The Effect Of Internal Control Systems, Compliance Of Government Financial Reporting, Organization And Whistleblowing Cultural Culture On Village Prevention Prevention Of Village Funds Management With Morality As Moderating Variables. Jaku, 6(4), 231–242.
  20. Wakhidah, A. K., & Mutmainah, K. (2021). Bystander Effect, Whistleblowing System, Internal Locus of Control Dan Kompetensi Aparatur Dalam Pencegahan Fraud Dana Desa. Journal of Economic, Business and Engineering (JEBE), 3(1), 29–39. https://doi.org/10.32500/jebe.v3i1.1993
  21. Wardah, Z., Carolina, A., & Wulandari, A. (2022). Pengaruh Whistleblowing System, Internal Control, Leadership dan Budaya Organisasi terhadap Fraud Prevention. Nominal Barometer Riset Akuntansi Dan Manajemen, 11(2), 233–247. https://doi.org/10.21831/nominal.v11i2.49346
  22. Wirahadi, I. N. E. D. (2022). Pengaruh Budaya Organisasi, Komitmen Organisasi Dan Kompetensi Aparatur Desa Terhadap Pencegahaan Fraud Dalam Pengelolaan Alokasi Dana Desa. Hita Akuntansi Dan Keuangan, 3(3), 166–176. https://doi.org/10.32795/hak.v3i3.2913

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.