Dwi Wulandari, - (2022) PENGARUH PENGENDALIAN INTERNAL DAN MOTIVASI TERHADAP POTENSI FRAUD DANA DESA. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal dan motivasi terhadap fraud dana desa di Kecamatan Margaasih Kabupaten Bandung. Dalam penelitian ini menggunakan metode penelitian berupa penelitian kuantitatif dengan pendekatan analisis deskriptif. Populasi yang digunakan dalam penelitian ini yaitu seluruh perangkat desa yang berada di wilayah Kecamatan Margaasih Kabupaten Bandung. Metode dalam pengambilan sampel menggunakan total sampling, sampel yang menggunakan keseluruhan dari total populasi. Data yang diperoleh bersumber dari data primer berupa penyebaran kuesioner dan data sekunder berupa data yang diperoleh melalui sumber literatur (artikel jurnal, website pendukung, dan sumber pendukung lainnya). Pada penelitian ini, pengujian suatu hipotesis menggunakan alat bantu SPSS. Hasil penelitian menunjukkan bahwa pengendalian internal memiliki pengaruh negatif terhadap fraud dana desa, motivasi memiliki pengaruh positif terhadap fraud dana desa. Pengendalian internal dan motivasi memiliki pengaruh signifikan terhadap fraud dana desa. Tujuan penelitian sudah terpenuhi untuk mengetahui pengaruh pengendalian internal dan motivasi terhadap fraud dana desa (Studi Pada Desa Di Kecamatan Margaasih Kabupaten Bandung). Kata Kunci : Pengendalian Internal, Motivasi, Fraud Dana Desa, Potensi Fraud This study aims to determine the effect of internal control and motivation on village fund fraud in Margaasih District, bandung Regency. In this study, using research methods in the form of quantitative research with a descriptive analysis. The population used in the study were all village officials in the Margaasih District, Bandung Regency. The sampling method used is total sampling, a sample that uses the entirety of the total population. The data obtained are siurced from primary data in the form questionnaires and secondary data in the form of data obtained through literature sources (journal articles, supporting websites, and other supporting sources). In this study, testing a hypothesis using the SPSS tool. The results showed that internal control had a negative effect on village fund fraud, motivation had a positive influence on village fund fraud, internal control and motivation have a significant influence on village fund fraud. The research objectives have been fulfilled to determine the effect of internal control and motivation on village fund fraud (study in villages in Margaasih District, Bandung Regency) Keywords : Internal Control, Motivation, Village Fund Fraud, Fraud Potential
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | ID SINTA Dosen Pembimbing : Hanifa Zulhaimai : 259601 |
| Uncontrolled Keywords: | Pengendalian Internal, Motivasi, Fraud Dana Desa, Potensi Fraud |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Dwi Wulandari |
| Date Deposited: | 07 Dec 2022 02:01 |
| Last Modified: | 07 Dec 2022 02:01 |
| URI: | http://repository.upi.edu/id/eprint/86098 |
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