FACTORS AFFECTING VILLAGE FUND FRAUD BEHAVIOR

Abstract This study aims to see the effect of transparency and personal capability on preventing village fund fraud with integrity as an intervening variable. This study uses primary data obtained directly from respondents by distributing questionnaires. The population in this study is the people of Aceh, the sample of this study amounted to 120 people. For the sampling technique using random sampling method, namely by having certain criteria where the criteria are the people of Banda Aceh, Aceh Utara, Bireuen and Lhokseumawe with a number of 30 people each. The results of this study indicate that transparency has no significant effect on fraud prevention but does affect integrity, personal capability has a significant effect on fraud prevention but has no effect on integrity, while integrity has a significant effect on fraud prevention. In addition, it was also found that integrity mediates the variables of transparency and personal capability towards fraud prevention