PENGARUH KEPATUHAN PELAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA (Studi pada Desa di Kecamatan Jeruklegi)

Tri Nurindahyanti Yulian; Wignyo  Mudiharso; Selviana Dwi  Anjani

Tri Nurindahyanti Yulian Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap
Wignyo Mudiharso Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap
Selviana Dwi Anjani Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap

Abstract

This study aims to test and analyze the Effect of Financial Reporting (X₁), Internal Control (X₂) and Whistleblowing System (X₃) on Fraud Prevention of Village Fund Management in Villages in Jeruklegi District. The type of data used is primary data. The sample of this study was 65 respondents who were village officials who worked in village offices located in the Jeruklegi sub-district. The analysis methods used are validity tests and reliability tests, classical assumption tests, multiple linear analysis tests, determination tests, partial tests (t tests) and simultaneous tests (f tests) using SPSS version 25.

The results of this study show that financial reporting (X₁) has no effect on fraud prevention, internal control (X₂) affects fraud prevention, and whistleblowing system (X₃) affects fraud prevention.

Test F shows that compliance with financial reporting (X₁), internal control (X₂) and whistleblowing system (X₃) simultaneously affect the prevention of fraud in village fund management.

Keywords: Financial Reporting, Internal Control, Whistleblowing System