Pengaruh Kompetensi Aparatur, Pengendalian Internal Dan Sistem Keuangan Terhadap Pencegahan Fraud Dalam Pengelolaan Laporan Keuangan Dana Desa Dengan Moralitas Individu Sebagai Variabel Moderasi (Studi Empris Pada Kabupaten Rokan Hulu)

Abstract

The purpose of this study was to determine the effect of apparatus competence, internal control, and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency, with individual morality as a moderating variable. This research design uses a quantitative approach with primary data types. The sample in this study were village officials from 139 villages in Rokan Hulu Regency. The sample determination was carried out using a Cluster random sampling technique where 5 selected Districts were multiplied by 6 respondent criteria. so that the minimum sample in this study was 246. The data analysis technique used in this study was SEM (Structural Equation Modeling) with the help of IBM-Amos software. The results showed that apparatus competence did not affect fraud prevention in the management of village fund financial reports. Conversely, internal control and financial systems had a positive and significant effect on fraud prevention in the management of village fund financial reports. In addition, individual morality was proven to be able to moderate the effect of internal control on fraud prevention in the management of village fund financial reports, but was unable to moderate the effect of apparatus competence and financial systems on fraud prevention in the management of village fund financial reports.