This study aims to determine the effect of accountability, conflict of interest and organizational commitment to fraud in managing BLT funds during the Covid-19 pandemic. The population of this study were all village officials in the Air Pura sub-district. The sample used was 59 respondents with total sampling technique. This study used a quantitative method by distributing questionnaires directly. This study was tested using multiple regression analysis. The results obtained from this study indicate that accountability and conflict of interest did not have a significant effect on BLT fund management fraud during the Covid-19 pandemic, while organizational commitment had a positive and significant effect on BLT fund management fraud during the Covid-19 pandemic.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.