FAKTOR-FAKTOR PENCEGAHAN FRAUD TENDENCY DI PEMERINTAHAAN DESA

Abstract

Fraud / cheating is a general term, and includes all kinds of ways that can be used with certain shrewdness, chosen by an individual, to get benefits from other parties by making a wrong representation. This study aims to test empirically the effect of the suitability of compensation, the effectiveness of internal control, organizational ethical culture, compliance with village rules, professionalism of positions in preventing fraud. The sample of this study was 128 samples taken from 64 villages throughout Gianyar Regency. Determination of the sample using purposive sampling method where the village head and treasurer as respondents. The analytical tool used is multiple linear regression analysis, by testing the hypothesis test statistical t. The results of this study indicate that the effect of suitability of compensation, effectiveness of internal controls, organizational ethical culture, compliance with village rules, professionalism of positions has a significant positive effect in preventing fraud.