Maharani, Karlina Indah (2026) Pengaruh Sistem Pengendalian Internal, Whistleblowing System Dan Kepatuhan Pelaporan Keuangan Terhadap Pencegahan Fraud Pengelolaan Dana Desa (Studi Pada Desa Di Kecamatan Bawen Kabupaten Semarang). Sarjana (S1) thesis, Universitas BPD.
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Abstract
This study examines the effect of the Internal Control System, Whistleblowing System, and Financial Reporting Compliance on Fraud Prevention in Village Fund Management in Bawen District, Semarang Regency. A quantitative approach was employed using purposive sampling of 45 village officials involved in village fund management. Data were analyzed using multiple linear regression with IBM SPSS Statistics 25.The results show that the Internal Control System and the Whistleblowing System have no significant effect on Fraud Prevention. In contrast, Financial Reporting Compliance has a positive and significant effect on Fraud Prevention. The Adjusted R Square value of 0.661 indicates that 66.1% of the variation in Fraud Prevention is explained by the three independent variables, while the remaining 33.9% is explained by other factors outside this study.
Keywords: Internal Control System, Whistleblowing System, Financial Reporting Compliance, Fraud Prevention, Village Fund Management.
| Item Type: | Thesis (Sarjana (S1)) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Pengendalian Internal, Whistleblowing System, dan Kepatuhan Pelaporan Keuangan terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa di Kecamatan Bawen, Kabupaten Semarang. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling terhadap 45 aparatur desa yang terlibat dalam pengelolaan dana desa. Data dianalisis menggunakan analisis regresi linier berganda dengan bantuan IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal dan Whistleblowing System tidak berpengaruh signifikan terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa. Sebaliknya, Kepatuhan Pelaporan Keuangan berpengaruh positif dan signifikan terhadap Pencegahan Fraud. Nilai Adjusted R Square sebesar 0,661 menunjukkan bahwa 66,1% variasi Pencegahan Fraud dapat dijelaskan oleh ketiga variabel independen, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian. |
| Uncontrolled Keywords: | Sistem Pengendalian Internal, Whistleblowing System, Kepatuhan Pelaporan Keuangan, Pencegahan Fraud, Pengelolaan Dana Desa |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HE Transportation and Communications H Social Sciences > HF Commerce H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 29 Aug 2026 08:48 |
| Last Modified: | 29 Aug 2026 08:48 |
| URI: | https://eprints.ubpd.ac.id/id/eprint/101 |
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