Pengaruh Pengendalian Intern dan Komitmen Organisasi terhadap Pencegahan Kecurangan Pengelolaan Keuangan Desa

Cecillia Lelly Kewo

doi:10.37479/jar.v7i2.337

Cecillia Lelly Kewo Universitas Negeri Manado

DOI: https://doi.org/10.37479/jar.v7i2.337

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian intern dan komitmen organisasi terhadap pencegahan kecurangan dalam pengelolaan keuangan desa di Kabupaten Minahasa. Kebaharuan penelitian ini terletak pada pengintegrasian pengendalian intern sebagai mekanisme struktural dan komitmen organisasi sebagai mekanisme perilaku dalam perspektif Agency Theory dan Fraud Triangle Theory. Penelitian menggunakan pendekatan kuantitatif dimana populasi penelitian adalah aparatur pemerintah desa yang terlibat dalam pengelolaan keuangan desa. Sampel sebanyak 88 responden dipilih dengan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner kemudian dianalisis menggunakan Structural Equation Modeling Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa pengendalian intern berpengaruh positif dan signifikan terhadap pencegahan kecurangan dalam pengelolaan keuangan desa. Selain itu, komitmen organisasi juga berpengaruh positif dan signifikan terhadap pencegahan kecurangan. Penelitian ini memberikan kontribusi terhadap pengembangan literatur akuntansi sektor publik melalui integrasi Agency Theory, Fraud Triangle Theory dalam menjelaskan determinan pencegahan kecurangan pada pengelolaan keuangan desa.

Keywords: Pengendalian intern, Komitmen organisasi, Pencegahan kecurangan, Keuangan desa, Pengendalian Intern, Komitmen Organisasi, Pencegahan Kecurangan, Keuangan Desa

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