WINI ANGGIA NASTITI, NIM. 222017195 (2021) PENGARUH SISTEM PENGENDALIAN INTERNAL DAN PROACTIVE FRAUD AUDIT TERHADAP PENCEGAHAN KECURANGAN PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH MELALUI AKUNTABILITAS PUBLIK SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA SEKOLAH DASAR NEGERI DI KECAMATAN GELUMBANG). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

ABSTRACT Wini Anggia Nastiti / 222017195 / The Effect of Internal Control System and Proactive Fraud Audit on the Prevention of Fraud Management of School Operational Funds through Public Accountability as a Moderating Variable of Surveys at State Elementary Schools in Gelumbang District. This research was conducted to answer the existing problem. How significant is the influence of the Internal Control System and Proactive Fraud Audit on the Prevention of Fraud in the Management of School Operational Assistance Funds through Public Accountability as a Moderating Variable of Surveys at State Elementary Schools in Gelumbang District. The purpose of this study was to determine the effect of the Internal Control System and Proactive Fraud Audit on the Prevention of Fraud in the Management of School Operational Assistance Funds through Public Accountability as a Moderating Variable of Surveys at State Elementary Schools in Gelumbang District. This type of research is associative research. This research was conducted at a public elementary school in Gelumbang Kecamatan District. The variables used are Internal Control System, Proactive Fraud Audit, Fraud Prevention, Public Accountability. The data used are primary data and secondary data. The population in this study was the BOS fund team, namely the principal, general treasurer, BOS treasurer, school committee, administration (TU), and the head of the school library of 29 State Elementary Schools in Gelumbang District as many as 174 respondents. Data collection techniques used was interviews and questionnaires. The data analysis method used in this research is quantitative analysis. Hypothesis testing used multiple linear regressions and moderated regression analysis. The results show that the Internal Control System and Proactive Fraud Audit affect fraud prevention. Partially the Internal Control System affects Fraud Prevention, and Proactive Fraud Audit affects Fraud Prevention. And in moderation, Public Accountability is a moderating predictor of the Internal Control System on Fraud Prevention, and Public Accountability is a moderating predictor of Proactive Fraud Audit on Fraud Prevention. Keywords: Internal Control System, Proactive Fraud Audit, Fraud Prevention, Public Accountability

Item Type:	Thesis (Skripsi)
Additional Information:	1. Aprianto, S.E.,M.Si 2. Anggrelia Afrida, S.E.,M.Si
Uncontrolled Keywords:	Keywords: Internal Control System, Proactive Fraud Audit, Fraud Prevention, Public Accountability
Subjects:	Akuntansi > audit
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa feb
Date Deposited:	15 Sep 2021 06:44
Last Modified:	15 Sep 2021 06:44
URI:	http://repository.um-palembang.ac.id/id/eprint/17994

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