PENGARUH KETAATAN PELAPORAN KEUANGAN TERHADAP PENCEGAHAN TINDAKAN FRAUD DALAM PENGELOLAAN KEUANGAN DESA DENGAN PERAN PENDAMPING DESA SEBAGAI VARIABEL MODERASI

Abstract

This study aims to examine the effect of financial reporting compliance on fraud prevention in village financial management, with the role of village facilitators as a moderating variable. The study was conducted on village governments in Pamona Puselemba District, Poso Regency. The sample consisted of 32 individuals, representing the entire population of village officials across eight villages in Pamona Puselemba District, Poso Regency. The sample was selected using a saturated sampling method or census, with each village represented by the village head, village secretary, finance officer, and planning officer. Data analysis in this study was conducted using the Partial Least Square (PLS) approach. The results showed that financial reporting compliance has a positive and significant effect on fraud prevention in village financial management, with a p-value of <0.05 and a regression coefficient of 0.41. This finding implies that increased compliance in financial reporting enhances the effectiveness of fraud prevention. However, the role of village facilitators does not moderate the effect of financial reporting compliance on fraud prevention, as indicated by a p-value of 0.37, which is greater than the specified significance level (0.05), leading to the rejection of the related hypothesis.