Determinan Tata Kelola, Audit, Whistleblowing, dan Kompetensi SDM Terhadap Pencegahan Fraud BOS
DOI:
https://doi.org/10.31933/xd9vgc10Keywords:
Good Governance, Fraud Audit Proaktif, Sistem Whistleblowing, Kompetensi Sumber Daya Manusia, Pencegahan Fraud, Dana BOSAbstract
Penelitian ini bertujuan menganalisis pengaruh Good Governance, Fraud Audit Proaktif, Sistem Whistleblowing, dan Kompetensi Sumber Daya Manusia terhadap pencegahan fraud dalam pengelolaan dana bantuan operasional sekolah (BOS) pada Sekolah Dasar di Kabupaten Sumba Barat Daya, NTT. Penelitian menggunakan metode kuantitatif dengan data primer dari kuesioner yang disebarkan kepada 48 responden (Kepala Sekolah, Wakil Kepala Sekolah, Bendahara BOS, dan Komite Sekolah) pada 12 SD, dianalisis menggunakan regresi linear berganda dengan SPSS 29. Hasil penelitian menunjukkan bahwa Good Governance, Fraud Audit Proaktif, Sistem Whistleblowing, dan Kompetensi SDM masing-masing berpengaruh positif dan signifikan terhadap pencegahan fraud, baik secara parsial maupun simultan, dengan kemampuan model menjelaskan 87,3% variasi pencegahan fraud (Adjusted R²=0,873). Temuan ini menegaskan bahwa penguatan tata kelola, audit proaktif, saluran pelaporan yang aman, dan kompetensi pengelola secara bersamaan diperlukan untuk menekan risiko kecurangan dana pendidikan di daerah terpencil.
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