Pengaruh Kepatuhan Laporan Keuangan, Sistem Pengendalian Internal, Whistleblowing System, dan Good Corporate Governance Terhadap Upaya Pencegahan Fraud Dana Desa Di Kecamatan Buaran Kabupaten Pekalongan.

Maheswari, Sani (2026) Pengaruh Kepatuhan Laporan Keuangan, Sistem Pengendalian Internal, Whistleblowing System, dan Good Corporate Governance Terhadap Upaya Pencegahan Fraud Dana Desa Di Kecamatan Buaran Kabupaten Pekalongan. Undergraduate Thesis thesis, UIN K.H. Abdurrahman Wahid Pekalongan.

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Abstract

Pengelolaan dana desa menuntut transparansi, akuntabilitas, dan pengawasan yang memadai karena masih terdapat risiko penyimpangan dalam pengelolaan keuangan desa. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepatuhan laporan keuangan, sistem pengendalian internal, whistleblowing system, dan Good Corporate Governance terhadap upaya pencegahan fraud dana desa di Kecamatan Buaran, Kabupaten Pekalongan. Penelitian ini menggunakan pendekatan kuantitatif dengan instrumen kuesioner sebagai sumber data primer. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 85 responden yang terdiri atas 30 aparatur desa dan 55 masyarakat desa di Kecamatan Buaran. Data dianalisis menggunakan metode Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) dengan bantuan software SmartPLS 4. Hasil penelitian menunjukkan bahwa kepatuhan laporan keuangan, sistem pengendalian internal, whistleblowing system, dan good corporate governance berpengaruh positif dan signifikan terhadap pencegahan fraud dana desa. Nilai R-Square sebesar 0,587 menunjukkan bahwa keempat variabel independen mampu menjelaskan variasi pencegahan fraud dana desa sebesar 58,7%, sedangkan sisanya sebesar 41,3% dipengaruhi oleh faktor lain di luar model penelitian. Whistleblowing system merupakan variabel yang memiliki pengaruh paling dominan terhadap pencegahan fraud dana desa dengan nilai koefisien jalur sebesar 0,399, diikuti kepatuhan laporan keuangan sebesar 0,350, sistem pengendalian internal sebesar 0,343, dan Good Corporate Governance. Temuan penelitian mengindikasikan bahwa peningkatan kepatuhan pelaporan keuangan, efektivitas sistem pengendalian internal, penerapan whistleblowing system, serta tata kelola pemerintahan yang baik dapat meningkatkan upaya pencegahan fraud dalam pengelolaan dana desa. Kata Kunci: Dana Desa, Fraud, Kepatuhan Laporan Keuangan, Sistem Pengendalian Internal, Whistleblowing System, Good Corporate Governance.   ABSTRACT SANI MAHESWARI, The Influence of Financial Reporting Compliance, Internal Control Systems, Whistleblowing Systems, and Good Corporate Governance on Efforts to Prevent Village Fund Fraud in Buaran District, Pekalongan Regency. Village fund management demands transparency, accountability, and adequate supervision due to the ongoing risk of financial mismanagement in village finances. This study aims to examine and analyze the influence of financial reporting compliance, internal control systems, whistleblowing systems, and Good Corporate Governance on efforts to prevent fraud in village funds in Buaran District, Pekalongan Regency. This research employs a quantitative approach with a questionnaire as the primary data source. The sampling technique used is purposive sampling, with a total sample of 85 respondents consisting of 30 village officials and 55 village community members in Buaran District. Data were analyzed using the Partial Least Squares-based Structural Equation Modeling (SEM-PLS) method with the aid of SmartPLS 4 software. The results indicate that financial reporting compliance, internal control systems, whistleblowing systems, and Good Corporate Governance have a positive and significant impact on preventing fraud in village funds. The R-Square value of 0.587 indicates that the four independent variables can explain 58.7% of the variation in fraud prevention in village funds, while the remaining 41.3% is influenced by other factors outside the research model. The whistleblowing system is the variable with the most dominant influence on preventing fraud in village funds, with a path coefficient value of 0.399, followed by financial reporting compliance at 0.350, internal control systems at 0.343, and Good Corporate Governance. The findings suggest that improving financial reporting compliance, the effectiveness of internal control systems, the implementation of whistleblowing systems, and good governance can enhance efforts to prevent fraud in the management of village funds. Keywords: Village Funds, Fraud, Financial Reporting Compliance, Internal Control Systems, Whistleblowing Systems, Good Corporate Governance.

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