PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN dan MORALITAS INDIVIDU TERHADAP PENCEGAHAN FRAUD YANG TERJADI DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sukamantri, Desa Sukamanah, Desa Sukaresmi dan Desa Gunungjaya Kecamatan Cisaat Kabupaten Sukabumi)

Abstract

Fraud is one of the deliberate actions against a situation or a truth hidden from a material fact that can harm others and profitable themselves. The aim of this research is to examine the effects of presentation of village financial statements, control environment and individual morality on fraud prevention in the management of Village Allocation Fund (ADD). The sample in this research is village apparatus and Badan Permusyawaratan Desa (BPD) in Sukamantri Village, Sukamanah Village, Sukaresmi Village and Gunungjaya Village, Cisaat District of Sukabumi Regency with 55 persons. The data is collected by questionnaire with Likert Scale. This research is categorized as descriptive research with quantitative approach. The analysis tool to test the hypothesis is the multiple linear regression analysis by using SPSS 23.0 for Windows program. Results of this research indicates that the variable presentation of village financial statements have no effect on fraud prevention, the control environment variables have an impact on fraud prevention and the individual morality variables have an impact on fraud prevention