Pengaruh Integritas, Moralitas, dan Religiositas Terhadap Pencegahan Kecurangan Pengelolaan Dana BOS

Talitha Nabila Syahda, Toni Nurhadianto

Abstract


This study aims to examine the influence of integrity, morality, and religiosity of the prevention of fraud in the management of BOS funds. Technique sampling used in this study is to use purposive sampling technique. The sample in this study were 87 SMA and SMK in Bandar Lampung City which received BOS funds in 2022. This research using primary data obtained from distributing questionnaires. Testing in this study using multiple linear regression analysis method through SPSS software 23. The research results prove that integrity and religiosity has a positive effect on the prevention of fraudulent management of BOS funds, while morality has no effect on fraud prevention management of BOS funds.

Keywords: Integrity; Morality; Religiosity; Fraud; BOS Funds


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PROSIDING SEMINAR NASIONAL DARMAJAYA

Diatur Oleh: Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

Diterbitkan Oleh: IIB Darmajaya
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