Putri, Andani Rizki (2025) Pengaruh Pengendalian Internal, Whistleblowing System, dan Komitmen Organisasi terhadap Pencegahan Kecurangan Dana Desa di Kecamatan Lamongan Kabupaten Lamongan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the influence of internal control, the whistleblowing system, and organizational commitment on the prevention of village fund fraud in Lamongan District. The background of this study is rooted in the ongoing irregularities found in the management of village funds, highlighting the need for a strong supervisory system and integrity among government officials. The Fraud Hexagon Theory serves as the analytical foundation of this research. A quantitative approach was employed, with primary data collected through questionnaires distributed to 84 respondents consisting of government officials from 12 villages in Lamongan District. The research instrument utilized a semantic differential scale ranging from 1 to 5. Data were analyzed using multiple linear regression with SPSS version 30. The results show that internal control, the whistleblowing system, and organizational commitment have a positive and significant effect on the prevention of village fund fraud, both partially and simultaneously. These findings demonstrate that the stronger the control system and reporting mechanisms implemented, and the higher the organizational commitment of village officials, the greater the village government's ability to prevent fraud in financial management.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Andani Rizki Putri | ||||||||
| Date Deposited: | 08 Dec 2025 06:47 | ||||||||
| Last Modified: | 08 Dec 2025 06:47 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48255 |
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