The Influence of The Internal Control System And Accountability On Fraud Prevention In Village Financial Management

Abstract

This study aims to examine and analyze the influence of village internal control systems and accountability on fraud prevention in village financial management both simultaneously and partially. This type of research is survey research with quantitative methods and uses primary data. The population in this study is the village in Sigi Biromaru District, Sigi Regency. The sampling technique used in this study was purposive sampling, with 6 respondents in each village, namely 60 respondents. The analysis technique used warpPLS7.0 The results of this study indicate that internal control system has a partially positive effect and significant on fraud prevention in village financial management, and accountability has a partially positive effect and significant on fraud prevention in village financial management.

Effect of internal audit, internal control, and audit quality on fraud prevention: Evidence from the public sector in Indonesia

“…The internal control system plays a fundamental role in overseeing an organization's operational activities and should be seamlessly integrated into the organizational framework as an indispensable element. A unified internal control system enhances quality and proactivity, reduces unnecessary expenditures, and enables timely responses to changing circumstances (Pattawe, 2023).…”