PENGARUH KOMPETENSI APARATUR, SISTEM PENGENDALIAN INTERNAL, BUDAYA ORGANISASI, TAAT PELAPORAN KEUANGAN DAN KESESUAIAN KOMPENSASI TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA

This study aims to examine the effect of apparatus competence, internal management system, organizational culture, compliance with financial reporting, and the suitability of compensation on fraud prevention in managing village funds. The subject of this research is the village apparatus in the Magetan Regency area. The sample of this study amounted to 102 respondents who were selected by using a sampling technique in the form of purposive sampling. By adopting attribution theory and stewardship theory, this study derives 5 hypotheses which were tested using SPSS v.22 analysis tool. The results of this study indicate that the Competence of the Apparatus, the Internal Control System and Financial Reposrting Compliance have no effect on Fraud Prevention. Meanwhile, Organizational Culture and Compensation Suitablity have a positive effect on Fraud Prevention.