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Implikasi Penerapan Internal Control Terhadap Pencegahan Fraud Atas Pengelolaan Dana Bos

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  • Pura, Rahman

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh internal control terhadap pencegahan fraud pengelolaan dana BOS pada Sekolah Menengah Pertama/sederajat se Kecamatan Tamalate Kota Makassar. Penelitian ini merupakan penelitian survey atas pengelolaan dana Bantuan Operasional Sekolah (BOS) pada SMP/Sederajat se Kecamatan Tamalate Kota Makassar. Data diperoleh dari penyebaran kuesioner kepada 26 responden yakni 13 Kepala Sekolah dan 13 Bendahara dana BOS. Kuesioner yang dikembalikan dan dapat diolah berjumlah 18 eksemplar. Untuk menguji hipotesis digunakan analisis Regresi Sederhana. Hasil penelitian menunjukkan bahwa Internal control berpengaruh negatif dan signifikan terhadap pencegahan fraud atas pengelolaan dana BOS pada SMP/sederajat se kecamatan Tamalate Kota Makassar. Artinya bahwa dengan adanya penerapan internal control akan mengurangi kecenderungan pengelola dana BOS pada SMP/sederajat se kecamatan Tamalate dalam melakukan fraud.

Suggested Citation

  • Pura, Rahman, 2014. "Implikasi Penerapan Internal Control Terhadap Pencegahan Fraud Atas Pengelolaan Dana Bos," INA-Rxiv gtcfe, Center for Open Science.
    • Handle: RePEc:osf:inarxi:gtcfe
    DOI: 10.31219/osf.io/gtcfe
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