Pengaruh Sistem Pengendalian Internal, New Public Management, Kompetensi, dan Moralitas Individu terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa Di Kecamatan Wonosari, Kabupaten Klaten

Abstract

This study aims to examine the effect of internal control systems, new public management, competence, and individual morality on fraud prevention in village financial management. A quantitative approach was employed, with primary data collected through questionnaires distributed to village officials in 18 villages in Wonosari District, Klaten Regency. A total of 52 respondents were selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS 23. The findings reveal that internal control systems and individual morality have no significant effect on fraud prevention. In contrast, new public management and competence show a positive and significant influence on fraud prevention. These results highlight the crucial role of adopting modern public management principles and enhancing the competence of village officials in strengthening accountability and preventing fraud in local financial governance