The Effect of Internal Control System, Locus of Control, and Accountability on Fraud Prevention

The amount of nominal allocation of village funds disbursed will increase the risk of fraudulent financial management. The phenomenon of fraud cases against village financial management often occurs in Indonesia. Various research results were obtained, indicating that the research results were not conclusive, thus encouraging further research. The population in this study were 27 villages located in the Denpasar City Government area. The sample in this study is the Village Government involved in village financial management starting from the planning, implementation, administration, reporting and accountability stages. The respondents in this study were 108 people consisting of the Village Head, Village Secretary, Head of Village Financial Affairs, and the Badan Permusyawaratan Desa (BPD) in 27 villages located in the Denpasar City Government area. The data collection method used in this research is to use a questionnaire (questionnaire) and documentation. The hypothesis test used is multiple linear regression test. The results showed that the variables of the internal control system, locus of control, and accountability had a significant positive effect on fraud prevention.