Efektivitas pengendalian Internal, Whistleblowing System, dan Good Government Governance Terhadap Pencegahan Fraud Pengelolaan Dana Desa

Abstract

This study aims to prove empirically related to the effectiveness of internal control, whistleblowing systems, and good government governance in preventing fraud in managing village funds. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale. The research population was all apparatus in Sungkai Jaya village, consisting of 56 people. The research method used is quantitative, the type of data used is primary data with data collection methods, namely by distributing questionnaires. The population of all village apparatus in Sungkai Jaya Teknik Village, the sample in this study amounted to 56 samples. The analytical tool used is multiple linear regression and classical assumption test. The results of the study show that internal control, whistleblowing systems, and good government governance have a positive and significant effect on fraud prevention.