Internal Control Systems, Morality, Integrity, and Their Influence on the Prevention of Fraud in Village Financial Management

The amount of nominal allocation of village funds distributed will increase the risk of financial management fraud. The phenomenon of fraud cases of village financial management often occurs in Indonesia. Various research results were obtained, showing that the results of the study were not yet conclusive, thereby encouraging further research. The population in this study were 27 villages in the Denpasar City Government. The sample in this study was the village government involved in village financial management starting from the planning, implementation, administration, reporting and accountability stages. Respondents in this study numbered 108 people consisting of village heads, village secretaries, heads of village financial affairs, and village deliberation agencies (BPD) in 27 villages in the Denpasar City Government area. The data collection method used in this study is to use questionnaires and documentation. The hypothesis test used is a multiple linear regression test. The results showed that the variable system of internal control, morality, and integrity had a positive and significant effect on the prevention of fraud on village financial management in Denpasar City