Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Moralitas Individual, dan Locus Of Control Pada Pencegahan Fraud
DOI:
https://doi.org/10.56444/mia.v21i1.2064Keywords:
Fraud, Competence, Internal control system, Individual morality, Locus of controlAbstract
Prevention of fraud is really needed, especially in the management of village funds, so that the management and use of village funds can be in accordance with the direction and objectives of village development. The aim of this research is to empirically test the influence of village apparatus competence, internal control system, individual morality, and locus of control on preventing fraud in managing village funds. This research was conducted in 27 villages in Denpasar City, Bali with a sample of village officials using non-probability sampling, namely using a purposive sampling technique. The sample obtained in this study was 81 people. Data analysis uses multiple linear regression. The results of the analysis show that the competence of village officials has a positive effect on preventing fraud in managing village funds. The internal control system has a positive effect on preventing fraud in managing village funds. Individual morality has a positive effect on preventing fraud in managing village funds. Locus of control has a positive effect on preventing village fund management. The implication of this research is that by increasing the competence of village officials, implementing an adequate internal control system, the better individual morality implemented and supported by a good locus of control will be able to increase fraud prevention in managing village funds.
References
Asmawati, I., Basuki, P., & Riva’i, A. (2018). Kinerja pemerintah desa dalam pengelolaan dana desa (Studi pada Desa Dore Kecamatan Palibelo Kabupaten Bima). E-Jurnal Akuntansi, 25(3), 2379. https://doi.org/10.24843/eja.2018.v25.i03.p28
Budiana, D. A., Said, D., & - (2019). The effect of village device competencies and internal control system on accountability of village management. Scientific Research Journal, 7(1), 10–20. https://doi.org/10.31364/scirj/v7.i1.2019.p0119599
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 empiris 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
Dewi, L. A. M., & Damayanthi, I. G. A. E. (2019). Pemoderasi pengaruh kompetensi aparatur desa dan sistem pengendalian internal pada pencegahan fraud. E-Jurnal Akuntansi, 26(3), 2375. https://doi.org/10.24843/eja.2019.v26.i03.p26
Dharma Putri, N. L. G. E., Erlina Wati, N. W. A., & Andayani W, R. D. (2023). Pengaruh efektivitas pengendalian internal, locus of control dan budaya etis organisasi terhadap kecurangan akuntansi pada lembaga perkreditan desa (LPD) se-Kecamatan Abiansemal. Hita Akuntansi Dan Keuangan, 4(2), 275–285. https://doi.org/10.32795/hak.v4i2.3858
Eka Yustikarana, P. B., & Wirakusuma, M. G. (2019). Pengaruh kemampuan dan keterlibatan pengguna terhadap kinerja sistem informasi pengelolaan keuangan daerah. E-Jurnal Akuntansi, 27(3), 1983. https://doi.org/10.24843/eja.2019.v27.i03.p13
Gst Ngr P Putra, I. B., Ketut Puja Wirya Sanjaya, I., & Bagus Made Putra Manuaba, I. (2022). Internal control systems, morality, integrity, and their influence on the prevention of fraud in village financial management. International Journal of Multidisciplinary Research and Publications, 5(4).
Hardiningsih, P., Udin, U., Masdjojo, G. N., & Srimindarti, C. (2020). Does competency, commitment, and internal control influence accountability? Journal of Asian Finance, Economics and Business, 7(4), 223–233. https://doi.org/10.13106/JAFEB.2020.VOL7.NO4.223
Hayati, N., & Amalia, I. (2021). The effect of religiosity and moderation of morality on fraud prevention in the management of village funds. The Indonesian Accounting Review, 11(1), 105–114. https://doi.org/10.14414/tiar.v11i1.2297
Jati, I. K., Dwirandra, A. A. N. B., Widhiyani, N. L. S., & Kresnandra, A. A. N. A. (2023). Kompetensi aparatur desa dan akuntabilitas pengelolaan dana desa dengan partisipasi masyarakat dan komitmen organisasi sebagai variabel moderasi. E-Jurnal Akuntansi, 33(2), 498. https://doi.org/10.24843/eja.2023.v33.i02.p15
Kohlberg, L. (1969). Continous and discontinuities in childhood and adult moral development. In Theoretical Perspectives on Moral Development (pp. 99–120).
Krisnadeva, A. A. N., & Lely Aryani Merkusiwati, N. K. (2020). Faktor-faktor yang memengaruhi kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kota Denpasar. E-Jurnal Akuntansi, 30(6), 1425. https://doi.org/10.24843/eja.2020.v30.i06.p07
Kuntadi, C., Meilani, A., Velayati, E., & Penulis, K. (n.d.). Pengaruh penerapan sistem pengendalian internal, kompetensi sumber daya manusia, dan moralitas individu terhadap pencegahan fraud. https://doi.org/10.31933/jemsi.v4i4
Mali, V. (2013). A study on locus of control and its impact on employees’ performance. International Journal of Science and Research, 2(12), 149–151.
Mariska, W. (2018). The effect of competence, commitment, and regulation on the accountability of village financial management with moderated spirituality. International Journal of Advanced Research, 6(8), 455–462. https://doi.org/10.21474/ijar01/7542
Ndege Joseph, O., Albert, O., & Byaruhanga, J. (2015). Effect of internal control on fraud detection and prevention in district treasuries of Kakamega County. International Journal of Business and Management Invention, 4(1), 47–57. www.ijbmi.org
Ngurah Gede Pande Hendra Pranata, I. G. A. M. A. D. P. (2017). Document (3). E-Jurnal Akuntansi Universitas Udayana, 19(2).
Nugroho, D. H., & Afifi, Z. (2022). Pengaruh pengendalian internal dan good corporate governance terhadap pencegahan fraud. Yudishtira Journal: Indonesian Journal of Finance and Strategy Inside, 2(3), 301–316. https://doi.org/10.53363/yud.v2i3.42
Nurjanah, I. A., & Setiawan, M. A. (2021). Pengaruh pengendalian internal, moralitas individu dan budaya organisasi terhadap kecenderungan kecurangan akuntansi pemerintah desa. Jurnal Eksplorasi Akuntansi, 3(3), 517–528. https://doi.org/10.24036/jea.v3i3.396
Pahlawan, E. W., Wijayanti, A., & Suhendro, S. (2020). Pengaruh kompetensi aparatur desa, sistem pengendalian internal, pemanfaatan teknologi informasi dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa. Indonesia Accounting Journal, 2(2), 162. https://doi.org/10.32400/iaj.29261
Permendagri. (2017). Implementasi Peraturan Menteri Dalam Negeri Nomor 1 Tahun 2017 tentang penataan desa. https://doi.org/10.59141/comserva.v3i1.765
Puspita, N. K. M. C., & Ratnadi, N. M. D. (2023). Kompetensi, sistem pengendalian internal, locus of control, dan pencegahan fraud pengelolaan dana desa. E-Jurnal Akuntansi, 33(2), 346. https://doi.org/10.24843/eja.2023.v33.i02.p05
Raditya, P. A., & Wirajaya, I. G. A. (2018). Pengaruh partisipasi anggaran dan penekanan anggaran pada senjangan anggaran dengan locus of control sebagai variabel pemoderasi. E-Jurnal Akuntansi, 22(2), 1584. https://doi.org/10.24843/eja.2018.v22.i02.p28
Rizki, K., & Annasa. (2023). Dana desa 2023, realisasi belanja capai Rp54,71 triliun. Minggu, 22 Oktober. https://market.bisnis.com/read/20231022/189/1706661/dana-desa-2023-realisasi-belanja-capai-rp5471-triliun
Santi Putri Laksmi, P., & Sujana, I. K. (2019). Pengaruh kompetensi SDM, moralitas dan sistem pengendalian internal terhadap pencegahan fraud dalam pengelolaan keuangan desa. E-Jurnal Akuntansi, 26(3), 2155. https://doi.org/10.24843/eja.2019.v26.i03.p18
Sarmigi, E., Sumanti, E., & Helfenta, H. (2023). Kecenderungan fraud pengelolaan dana desa: Dampak dari sistem pengendalian internal dan moralitas individu. Jurnal Akuntansi Dan Manajemen, 20(2), 11–18. https://doi.org/10.36406/jam.v20i2.1145
Schimitt. (2015). Attribution theory. In Attribution Theory (pp. 366–373). https://doi.org/10.1002/9781444323528.ch46
Setiawan, S. (2018). The effect of internal control and individual morality on the tendency of accounting fraud. Asia Pacific Fraud Journal, 3(1), 33. https://doi.org/10.21532/apfj.001.18.03.01.04
Suarniti, N. L. P. E., & Ratna Sari, M. M. (2020). Pengaruh moralitas individu, komitmen organisasi dan kesesuaian kompensasi pada kecurangan akuntansi. E-Jurnal Akuntansi, 30(2), 319. https://doi.org/10.24843/eja.2020.v30.i02.p04
Supartika, P. (2021). Komunitas sekolah anti korupsi Bali catatkan data korupsi paling banyak terjadi di LPD & desa. Tribun-Bali.Com. https://bali.tribunnews.com/2021/12/09/komunitas-sekolah-anti-korupsi-bali-catatkan-data-korupsi-paling-banyak-terjadi-di-lpd-desa-adat
Syaifullah, M. (2015). Understanding of village apparatus on implementation accounting villages. International Journal of Science and Research, 6(8), 2319–7064. https://doi.org/10.21275/ART20176211
Triana, M., Yuliusman, & Putra, W. E. (2012). Pengaruh partisipasi anggaran, budget emphasis, dan locus of control terhadap slack anggaran. E-Jurnal Binar Akuntansi, 1(1), 51–56.
Wahyudi, S., Achmad, T., & Pamungkas, I. D. (2019). Whistleblowing system and fraud early warning system on village fund fraud: The Indonesian experience. International Journal of Financial Research, 10(6), 211–217. https://doi.org/10.5430/ijfr.v10n6p211
Wahyudi, S., Achmad, T., & Pamungkas, I. D. (2021). Village apparatus competence, individual morality, internal control system and whistleblowing system on village fund fraud. WSEAS Transactions on Environment and Development, 17, 672–684. https://doi.org/10.37394/232015.2021.17.65
Wijaya, I. K. K., & Suardana, K. A. (2019). The affecting factors accountability of village funds management in Seririt Sub-District. International Journal of Management and Commerce Innovations, 7(2), 565–578. www.djpk.kemenkeu.go.id
Wirakusuma, I. G. B., & Setiawan, P. E. (2019). Pengaruh pengendalian internal, kompetensi dan locus of control pada kecenderungan kecurangan akuntansi. E-Jurnal Akuntansi, 26(2), 1545. https://doi.org/10.24843/eja.2019.v26.i02.p26
Yetty Murni, Shanti Lysandra, L. N. M. (2018). Pengaruh penyajian laporan keuangan desa, lingkungan pengendalian dan moralitas individu terhadap pencegahan fraud yang terjadi dalam pengelolaan alokasi dana desa. Journal of Accounting and Audit Studies, 6, 139–154. https://doi.org/10.16383/j.aas.2018.cxxxxxx
Zamzami. (2015). The effectiveness of fraud prevention and detection methods at universities in Indonesia. International Journal of Economics and Financial Issues. https://doi.org/10.1177/194277511100600502
