Pengaruh kompetensi Aparatur Desa, Sistem Pengendalian Internal dan Moralitas Individu Terhadap Pencegahan Fraud Dana Desa

This study aims to analyze the effect of village apparatus competence, internal control system and individual morality on preventing village fund fraud. The sampling technique used purposive sampling technique. The source of data used in this study is primary data, namely data obtained directly from respondents using questionnaires distributed to employees who work for village officials in Paciran District, totaling 16 villages. The sample in this study were 48 respondents. Hypothesis testing using SEM-PLS analysis with Smart PLS 3.0. The results showed that the competence of village officials had a negative effect on preventing village fund fraud, while the internal control system had a positive effect on preventing village fund fraud and individual morality had no effect on preventing village fund fraud. Keywords : Competence Of Village Apparatus, Internal Control System, Individual Morality and Fraud Prevention