The Influence of Village Apparatus Competence, Government Compliance in Reporting and Internal Control Systems on the Prevention of Village Fund Fraud in Villages in Pantai Cermin District

Enjelina Sinaga; Dompak Pasaribu; Rike Yolanda Panjaitan

doi:10.55927/ijbae.v4i3.152

Authors

Enjelina Sinaga Universitas Methodist Indonesia
Dompak Pasaribu Universitas Methodist Indonesia
Rike Yolanda Panjaitan Universitas Methodist Indonesia

DOI:

https://doi.org/10.55927/ijbae.v4i3.152

Keywords:

Village Apparatus Competence, Government Compliance, Internal Control System, Fraud Prevention

Abstract

This research investigates how village official competency, governmental reporting compliance, and internal control mechanisms impact the prevention of fraudulent activities involving village funds, with moral sensitivity serving as a moderating factor. The study employs a quantitative research methodology utilizing primary data sources. The research population encompasses all village administrators within the villages of Pantai Cermin District, with sample selection conducted through purposive sampling techniques, resulting in 48 participants. Data gathering was accomplished through questionnaire distribution to village personnel responsible for village fund administration. The analytical approach employed descriptive statistical methods. The researchers conducted primary data quality assessments through validity and reliability testing, classical assumption evaluations, multiple linear regression analysis, and hypothesis testing utilizing SPSS version 26 software.

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