THE EFFECT OF PRESENTATION OF VILLAGE FINANCIAL REPORTS, CONTROL ENVIRONMENT AND INDIVIDUAL MORALITY ON FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT (CASE STUDY IN TANADUEN VILLAGE, WATULIWUNG VILLAGE, HABI VILLAGE AND LANGIR VILLAGE, KANGAE DISTRICT, SIKK

Abstract

This study aims to determine the influence of the presentation of village financial statements, control environment and individual morality on fraud prevention in managing village funds. This research is an associative causal research. The population in this study is the Village Apparatus and BPD in the village area of Kangae District. The sampling technique used purposive sampling consisting of Village Apparatus and BPD in Tanaduen Village, Watuliwung Village, Habi Village and Langir Village, totaling 45 respondents. The type of data used is quantitative data. Primary data sources were obtained from questionnaires and secondary data from literature studies. Data collection techniques using questionnaires. The method of data analysis used multiple linear regression analysis. Based on the results of this study, it is known that the presentation of village financial reports and individual morality affect the prevention of fraud in the management of village funds, while the control environment does not affect the prevention of fraud in the management of village funds.

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