<![CDATA[The purpose of this study was to examine and analyze the influence of village apparatus competence, internal control systems and whistleblowing systems on fraud prevention in village governance with individual morality as a moderating variable.The population of this study is the population in this study villages in Bengkalis Regency are 136 villages. The sampling technique in this study was purposive sampling so that 102 villages were obtained. Respondents in this study were the Village Head, Village Secretary and Finance Kaur, totaling 306 people. Data analysis to test hypotheses using multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that: Apparatus competence influences fraud prevention, internal control system influences fraud prevention, Whistleblowing system influences fraud prevention, individual morality moderates the influence of village apparatus competence on fraud prevention, individual morality moderates the influence of internal control system on fraud prevention, and Individual morality moderates the influence of the whistleblowing system on fraud prevention. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh kompetensi aparatur desa, sistem pengendalian internal dan whistleblowing system terhadap pencegahan fraud pada pemerintahan desa dengan moralitas individu sebagai variabel moderasi. Populasi penelitian ini adalah Populasi dalam penelitian ini desa yang berada di Kabupaten Bengkalis berjumlah 136 Desa. Teknik pengambilan sampel dalam penelitian ini adalah Purposive Sampling sehingga diperoleh sampel 102 desa. Responden dalam penelitian ini yaitu Kepala Desa, Sekretaris Desa dan Kaur Keuangan yang berjumlah 306 orang. Analisis data untuk menguji hipotesis menggunakan analisis regresi berganda (multiple regression analysis) dan Moderated Regression Analysis (MRA). Hasil Penelitian menunjukkan bahwa: Kompetensi aparatur berpengaruh terhadap pencegahan fraud, Sistem pengendalian internal berpengaruh terhadap pencegahan fraud, Whistleblowing system berpengaruh terhadap pencegahan fraud, moralitas individu memoderasi pengaruh kompetensi aparatur desa terhadap pencegahan fraud, moralitas individu memoderasi pengaruh sistem pengendalian internal terhadap pencegahan fraud, dan moralitas individu memoderasi pengaruh whistleblowing system terhadap pencegahan fraud.]]>
