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All Journal E-Jurnal Akuntansi Universitas Udayana
Ni Kadek Mega Cahya Puspita
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Kompetensi, Sistem Pengendalian Internal, Locus of Control, dan Pencegahan Fraud Pengelolaan Dana Desa Ni Kadek Mega Cahya Puspita; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 33 No 2 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i02.p05

Abstract

The aim of the study was to test empirically the influence of village apparatus competence, internal control systems and internal locus of control on fraud prevention in managing village funds. The research was conducted in 23 villages in Gianyar Regency, Bali. The sampling used probability sampling, namely proportionate stratified random sampling and obtained a sample of 66 people. Data were analyzed using multiple linear regression analysis. The findings of the analysis show that village apparatus competence, internal control systems and internal locus of control have a positive influence on preventing fraud in managing village funds. This means that by increasing the competence of village apparatus, implementing an adequate internal control system and supported by a good internal locus of control can improve fraud prevention in managing village funds. Keywords: Fraud; Competence; Internal Control System; Locus of Control.
Co-Authors Ni Made Dwi Ratnadi