Electronic Theses and Dissertation

Penelitian ini bertujuan untuk mengetahui pengaruh kepatuhan pelaporan keuangan, sistem pengendalian internal dan moralitas individu terhadap pencegahan fraud dalam pengelolaan dana desa. populasi dalam penelitian ini adalah desa di tiga kecamatan kabupaten aceh utara sebanyak 122 desa. teknik pengambilan sampel ditentukan menggunakan slovin dan pemilihan sampel menggunakan stratified random sampling sehingga didapatkan total sampel sebanyak 60 desa dalam penelitian ini. metode analisis data yang digunakan adalah regresi linier berganda dengan menggunakan bantuan standar software spss versi 25. hasil penelitian ini menunjukkan bahwa; 1) kepatuhan pelaporan keuangan berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan dana desa, 2) sistem pengendalian internal berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan dana desa, 3) moralitas individu berpengaruh negatif dan signifikan terhadap pencegahan fraud dalam pengelolaan dana desa. kata kunci: kepatuhan pelaporan keuangan, sistem pengendalian internal, moralitas individu, pencegahan fraud

This study aims to examine the impact of financial reporting compliance, internal control systems, and individual morality on fraud prevention in village fund management. The population in this study consists of villages in three sub-districts of North Aceh Regency, with a total of 122 villages. The sampling technique was determined using the Slovin formula, and the sample was selected through stratified random sampling, resulting in a total sample of 60 villages. The data analysis method used is multiple linear regression with the assistance of SPSS software version 25. The results of this study indicate that: 1) Financial reporting compliance has a positive and significant effect on fraud prevention in village fund management, 2) Internal control systems have a positive and significant effect on fraud prevention in village fund management, 3) Individual morality has a negative and significant effect on fraud prevention in village fund management. Keywords: Financial Reporting Compliance, Internal Control Systems, Individual Morality, Fraud Prevention