Pengaruh Kompetensi Aparatur Desa, Ketaatan Pelaporan Keuangan Dan Sistem Pengendalian Intern Terhadap Pencegahan Fraud Dengan Moral Sensitivity Sebagai Variabel Moderasi

Abstract

This study aims to examine the effect of fraud prevention on village/village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables, and moral sensitivity as a moderating variable. This research is quantitative research or hypothetic - a deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory, and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in in order to get information, and then the data analysis was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile, the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting, and internal control systems.