PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN FRAUD DENGAN KESESUAIAN KOMPENSASI SEBAGAI VARIABEL PEMODERASI PADA DESA KECAMATAN MARTAPURA

This study aims to determine and examine the effect of village financial report presentation and individual morality on fraud prevention with the suitability of compensation as a moderating variable. The object of this research is 19 villages in Martapura District. This study used saturation sampling with all village apparatus in Martapura District. The data analysis technique used in this research was the Partial Least Square (PLS) method with a measuring instrument using SmartPLS 3.0 software. The results obtained in this study explained that individual morality had a significant influence on fraud prevention. Whereas, the presentation of village financial statements did not have a significant effect on fraud prevention and the suitability of compensation could not moderate the presentation of village financial statements and individual morality on fraud prevention