FACTORS THAT INFLUENCE FRAUD PREVENTION IN THE MANAGEMENT OF VILLAGE FUND ALLOCATIONS IN HOAT SORBAY DISTRICT, TENGARA MALUKU DISTRICT

Abstract

ABSTRACT

This research aims to empirically test the factors that influence fraud prevention in managing village fund allocations in Hoat Sorbay District, Maluku Tengara Regency. The population in this study were some village officials who worked in Hoat Sorbay District. The sample in this study consisted of 35 people, some of whom were village officials who participated in the village internal control system in Hoat Sorbay District. The sampling technique used was Purposive Sampling. The research method used is a quantitative research method. Data was obtained through distributing questionnaires and measured using multiple regression analysis which was processed using SPSS 22 software. The results of this research show that the presentation of village financial reports, internal control, individual morality and competence have a significant influence on preventing fraud in managing village fund allocation in the sub-district. Hoat Sorbay, Maluku Regency, a landmark.

Keywords: Presentation of Village Financial Reports, Internal Control, Individual Morality, Competence, Fraud Prevention.