PENGARUH KOMPETENSI APARATUR DESA, PRAKTIK AKUNTABILITAS DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN FRAUD (Studi Pada Pemerintah Desa Di Kecamatan Ratolindo Kabupaten Tojo Una-Una)

Abstract

This study aims to determine the influence of village officials’ competence, accountability practices, and individual morality on fraud prevention in the Village Governments of Ratolindo District, Tojo Una-Una Regency. This research employed a quantitative approach using a descriptive-verificative method. The sample consisted of 53 village officials from all villages in Ratolindo District, selected using a total sampling technique. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 22 software. The results show that simultaneously, village officials’ competence, accountability practices, and individual morality have a significant effect on fraud prevention in the Village Governments of Ratolindo District, Tojo Una-Una Regency, as indicated by a significance value of 0.000 < 0.05. Partially, village officials’ competence does not have a significant effect on fraud prevention (0.092 > 0.05), accountability practices also do not have a significant effect (0.913 > 0.05), while individual morality has a significant effect on fraud prevention (0.005 < 0.05).

Keywords: competence, accountability practices, individual morality, and fraud prevention.