PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DENGAN PEMODERASI MORALITAS DAN SISTEM KEUANGAN DESA

Abstract

This study is to analyze the influence of factors affecting fraud prevention in village financial management with the morality of village officials and Siskeudes as moderating variables. This type of quantitative descriptive research with Multiple Regression Analysis (MRA) approach, the research population was 9 villages spread across Kabila Bone District. The results of the study are the interaction between the bystander effect and the morality of village officials on preventing fraudulent financial management is significant and moderating, the interaction of the bystander effect and siskeudes on preventing fraudulent financial management is significant and able to moderate, the interaction of the whistleblowing system and the morality of village officials on preventing fraudulent financial management is not significant and unable to moderate, the interaction of the whistleblowing system and siskeudes on preventing fraudulent financial management is significant and able to moderate. The variables used in this study are bystander effect and whistleblowing system, different from previous studies that used morality variables as moderators, this study adds the variable of village financial system (SISKEUDES) as a moderating variable which is also a research novelty

Keywords

• Bystander Effects
• Whistleblowing System
• Prevention Fraud
• SISKEUDES