Fraud Prevention In Village Fund Management

Abstract

This study aims to test and analyze the effect of Financial Statement Presentation, Internal Control, and Individual Morality on Fraud Prevention. This study uses causality-based quantitative methodology through distributing questionnaires. In this study, the population was the village head, secretary, treasurer and chairman of BPD in 12 villages in North Bastem sub-district including Bonglo Village, Tede Village, Dampan Village, BuntuTallang Village, Karatuan Village, Maindo Village, Pantilang Village, Salubua Village, Ta'ba Village, Tongkonan Village, Uraso Village and Barana Village. While the sampling technique uses purposive sampling where the criteria are the core management, namely the Village Head, Village Secretary, Village Treasurer and BPD. The results showed that the Presentation of Financial Statements has a positive and significant effect on Fraud Prevention. Internal Control variables have a positive and significant effect on Fraud Prevention. And the Individual Morality variable has a positive and significant effect on fraud prevention.