The Influence of Internal Control Systems, Apparatus Competence, Moral-ity, Transparency, and Accountability on Fraud Prevention in Village Fi-nancial Management
Keywords:
Accountability, Apparatus Competence, Fraud Prevention, Internal Control System, Morality, Transparency, Village FinanceAbstract
This research was conducted to: (1) determine and analyze the influence of internal control systems on fraud prevention; (2) determine and analyze the influence of apparatus competence on fraud prevention; (3) determine and analyze the influence of morality on fraud prevention; (4) determine and analyze the influence of transparency on fraud prevention; and (5) determine and analyze the influence of accountability on fraud prevention in village financial management. The respondents of this study were village officials in Kotawaringin Barat Regency (Village Heads, Village Secretaries, Treasurers/Heads of Finance) and Chairs of the Village Consultative Body with a total of 252 respondents. This study is a quantitative research with a causal associative approach. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of SPSS version 25 software. The results of the study indicate that the internal control system, apparatus competence, morality, transparency, and accountability have a positive and significant effect on fraud prevention in village financial management. These findings strengthen the Fraud Diamond Theory by demonstrating that strengthening internal controls, increasing the competence and morality of officials, and ensuring transparency and accountability can narrow opportunities, suppress rationalization, and weaken pressure factors and the capability for fraud to occur
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