Pengaruh Praktik Akuntabilitas Dan Locus Of Control Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa

Studi Empiris Pada Desa Se-Kecamatan Blahbatuh Kabupaten Gianyar

Abstract

Prevention of fraud is crucial because it is the goal of the perpetrators—individuals or organizations—to illegally enrich themselves by stealing from others. The purpose of this research is to collect data that can be used to draw conclusions about the effect of accountability norms and sources of authority on preventing fraud in rural administration. Nine villages in Blahbatuh District, Gianyar Regency, were used as a sample population for this analysis. Purposive sampling was used to select a representative sample of 45 respondents from among village officials with direct experience in managing village funds. In this study, multiple linear regression analysis was used to analyze the data. The study found that accountability measures helped reduce instances of financial mismanagement in villages. When it comes to preventing fraud in the administration of village funds, locus of control plays a positive and negligible role. The findings of this study suggest that better village financial management can be achieved through a greater emphasis on accountability practices and a healthy locus of control.

Keywords: Accountability Practices, Locus Of Control, Fraud