The Effect of Local Apparatus Competence, Financial Reporting Compliance and Internal Control Environment on Fraud Prevention: The Role of Local Assistants as Moderation Variable

Abstract

The aims of this research are to inspect and investigate the impact of the competence of village officials, compliance with financial reporting, and the internal control environment on fraud prevention and to test the effectiveness of the role of village assistants to strengthen or weaken. This research is the actors who manage the village funds taken from each village, namely the head, secretary and village treasurer, with a total of 327 respondents. Sampling using the perposive sampling method, namely sampling based on criteria. Methods of data analysis using the WarpPLS 7.0 program assistance technique. Results have demonstrated that the expertise of village officials, compliance with financial statements and the internal monitoring environment have had a substantial and partial impact on the fraud prevention in village fund administration, the efficacy of the position of village assistants has not improved the competence of village officials to deter fraud, the effectiveness of village assistants. Internal regulation of fraud prevention in the administration of village funds, the moderation variable in this analysis was listed as quasi-modersai because the effectiveness component has a direct effect on the prevention of fraud.

Determinants of Fraud Prevention With Spiritual Intelligence As Moderator

“…This is because in general, village government officials have expertise and experience that can improve their performance in managing village finances, so that they are able to prevent themselves from committing fraud. The results of this study are not in line with research Saparman et al, (2020), showing that the competence of village apparatus has no effect on fraud prevention, but the results of this study strengthen the results of research Huslina et al, (2015), Agusyani et al, (2016), Romadaniati et al, (2020) showed that resource competence affects fraud prevention.…”

“…Huslina et al, (2015) showed that the competence of the village apparatus affects the prevention of fraud. However, the research results of Saparman et al, (2020) show that the competence of village apparatus has no effect on preventing fraud, but Agusyani et al, (2016) show that the competence of resources affects the prevention of fraud. This result is reinforced by Ardiana & Sugianto, (2020), showing that the competence of government individuals affects the prevention of fraud.…”

Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Fraud Pengelolaan Dana Desa

“…Penelitian mengenai pengaruh kepatuhan pelaporan keuangan terhadap pencegahan fraud dalam pengelolaan dana desa yang dilakukan oleh Ardiana & Sugianto (2020) menunjukkan kepatuhan pelaporan keuangan memiliki pengaruh positif signifikan terhadap pencegahan fraud dalam pengelolaan dana desa. Hasil penelitian Saparman et al, (2020) dan Wonar et al, (2018) juga menunjukkan kepatuhan pelaporan keuangan berpengaruh positif terhadap pencegahan fraud. Namun penelitian Rahimah et al, (2018) Penelitian mengenai pengaruh sistem pengendalian internal terhadap pencegahan fraud yang dilakukan oleh Islamiyah et al, (2020) menunjukkan bahwa sistem pengendalian internal memiliki pengaruh positif signifikan terhadap pencegahan fraud dalam pengelolaan dana desa.…”

“…Selain itu tekanan dari pihak manajemen untuk membuat laporan keuangan terlihat baik dapat memotivasi aparatur pemerintah desa untuk melakukan tindakan fraud di lingkungan organisasi khususnya dalam pelaporan keuangan. Jadi jika ada tekanan maka semakin tinggi potensi fraud, sedangkan jika tidak ada tekanan maka penyusunan laporan keuangan akan sesuai dengan ketentuan sehingga tidak terjadi kecurangan dalam pelaporan keuangan pengelolaan (Saparman et al, 2020).…”

“…Ardiana & Sugianto (2020) dalam penelitiannya menyatakan bahwa kepatuhan pelaporan keuangan berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan dana desa.Hasil penelitian ini didukung oleh penelitian Saparman et al, (2020) (Pamungkas et al, 2020). Sistem whistleblowing merupakan bentuk pengawasan yang dilakukan masyarakat agar aparatur pemerintah yang terlibat dalam pengelolaan dana desa merasa enggan untuk melakukan tindakan kecurangan.Penggunaan dan desa dapat lebih terpantau dengan adanya sistem whistleblowing karena pengendalian internal di organisasi saja belum tentu cukup dalam mencegah terjadinya kecurangan, padahal seharusnya dana desa digunakan untuk kepentingan masyarakat sehingga adanya sistem whistleblowing dapat mencegah fraud (Sujana et al, 2020).…”