Date: 23-11-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah (SAKD) Dan Kompetensi Sdm Terhadap Pencegahan Fraud Dengan Akuntabilitas Kinerja Pemerintah Daerah Sebagai Variabel Intervening (Studi Pada OPD Kabupaten Manggarai Timur)

Detail
Author Yulianus Bramero Kurniawan Rugu
Category Akuntansi Keuangan dan Auditing

Abstract

This research is a causality study, which is aimed at finding out whether there is an influence on the application of the regional financial accounting system and human resource competencies to the performance accountability of the regional government of East Manggarai Regency, then the influence of the regional financial accounting system, human resource competencies and the accountability of regional government performance towards prevention fraud and the influence of regional financial accounting systems and human resource competencies on fraud prevention through the creation of regional government performance accountability. This study uses a questionnaire to collect data from 150 respondents in 37 OPD East Manggarai Regency. Testing the hypothesis in this study using multiple linear regression analysis consisting of the classic assumption test, and the path analysis test with the help of the SPSS program with a significant level of 10% (0.10), 5% (0.05), and 1% (0, 01), and previously, an instrument test analysis was conducted which included validity and reliability tests. The results of this study are the regional financial accounting system influences the accountability of local government performance, human resource competence influences the accountability of local government performance, the regional financial accounting system influences fraud prevention, human resource competence influences fraud prevention, the performance of regional government influences on fraud prevention, the regional financial accounting system influences the prevention of fraud through the creation of accountability of local government performance and human resource competence affects the prevention of fraud through the creation of accountability of local government performance.