The Influence of Financial Reporting Compliance, Apparatus Competence, and Internal Control Systems on Fraud Prevention in Village Fund Management (Study of Village Government in Sikka Regency)

Abstract

This study aimed to examine and analyze the effect of financial reporting compliance, village apparatus competence, and internal control system on fraud prevention in village funds management of Sikka Regency. The study was quantitative and based on positivist philosophy. Moreover, the population was all villages in the Sikka Regency; with respondents namely village head, secretary, treasurer, and Village Consultative Body (BPD). The instrument in the data collection technique was a questionnaire. The questionnaires were distributed to respondents at the Public Empowerment Office and Village in Sikka Regency for one month. Furthermore, there were 147 villages with 4 respondents in each village. In total, 240 respondents in the Sikka Regency were chosen as a sample. Additionally, the data analysis technique used statistical-descriptive. As a result, both financial report compliance and village apparatus competence affected fraud prevention in village funds management of Sikka Regency. Likewise, the internal control system affected fraud prevention in villages located in the Sikka Regency funds management of Sikka Regency.