Determinants of fraud in the village government: testing whistleblowing systems, internal control systems, village apparatus competencies
DOI:
https://doi.org/10.22219/jaa.v7i4.36914Keywords:
Fraud Prevention, Internal Control System, Village Apparatus Competence, Village Fund, Whistleblowing SystemAbstract
Purpose: This study aims to empirically prove the effect of that whistleblowing system, internal control system, village apparatus competence on the prevention of village fund fraud.
Methodology/approach: This study is a quantitative research with primary data sources obtained from distributing questionnaires to respondents. The sampling technique used was purposive sampling technique. The sample of this study consisted of 118 village apparatuses in Jiken District, Blora Regency. The analysis technique used was Structural Equation Modeling-Partial Least Square (SEM-PLS) and Smart Partial Least Squares (SmartPLS) for data processing.
Findings: The results showed that whistleblowing system, internal control system, village apparatus competence had a positive effect on the prevention of village fund fraud.
Practical and Theoretical Contribution/Originality: The results of this study are expected to contribute to provide consideration or input to the government in making policies related to evaluating the application of fraud prevention in village fund fraud and also useful as a source of reference for other similar studies.
Research Limitation: There has been no research involving the Village Supervisory Agency which carries out the supervisory function of the village government. As a result, the potential disclosure of fraud in the management of village funds is only viewed from the perspective of village officials.
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