PENGARUH MORALITAS INDIVIDU, KOMPETENSI APARATUR, PRAKTEK AKUNTABILITAS DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DI KABUPATEN KAUR TAHUN 2023

Abstrak

Penelitian ini bertujuan unutuk mengetahui pengaruh moralitas individu, kompetensi
aparatur,praktek akuntabilitas, dan budaya orgaisasi terhadap pencegahan
fraud
pengelolaan keuangan desa di kabupaten Kaur tahun 2023. Metode pada penelitian ini adalah
metode kuantitaf dengan menggunakan data primer yang diperoleh dari respon melalui
kuesioner. Penentuan sample penelitian menggunakan purpisve sampling dan diperoleh
populasi penelitian sebanyak 23 desa di Kabupaten Kaur pada kecamatan Kaur Utara dan
Kelam Tengah dengan sampel 92 responden. Nilai f hitung > f tabel sebesar 15.191>3.645
dengan nilai signifikan sebesar 0,00 < 0,05 sehingga H0 ditolak dan nilai Ha diterima.
Berdasarkan hasil pengujian dapat disimpulkan bahwa variabel bebas yaitu moralitas
individu(X1), kompetensi aparatur (X2), praktek akuntabilitas (X3), budaya organisasi (X4)
bersama-sama mempengaruhi pencegahan fraud (Y) secara signifikan.

This research aims to determine the influence of the payroll accounting information system and the
effectiveness of internal control on employee performance. The type of data in this research is
quantitative with primary data sources. The population and sample of this study were 24 people.
Analysis Method with Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear
Regression Analysis and Hypothesis Testing to test the Effect of Payroll Accounting Information
Systems and the Effectiveness of Internal Control on Employee Performance
The results of the regression research revealed a significant value for the influence of the Payroll
Accounting Information System (X1) and the Effectiveness of Internal Control (X2) which together
influence Employee Performance at CV. Yura Central Abadi (Y) with a sig of 0.00. And the value of
Fcount (10,281) > Ftable (4.301) with a significant value of 0.00 > 0.05, then, H0 is rejected and
H3 is accepted. And the result of R Square is 0.495 or 49.5%. This means that 49.5% of employee
performance on CV. Yura Central Abadi (Y) is influenced by the Payroll Accounting Information
System (X1) and Internal Control Effectiveness (X2). By implementing a good system, it is hoped
that the payroll process in a company can run well and effectively and with internal control it can
reduce the possibility of errors or actions that are not in accordance with the rules carried out by
employees. If few errors are found, the internal control system has been successful.