Pengaruh Akuntabilitas, Transparansi, dan Kompetensi Aparatur Desa terhadap Pencegahan Fraud Pengelolaan Dana Desa
DOI:
https://doi.org/10.58192/profit.v5i3.4957Keywords:
Accountability, Fraud Prevention, Transparency, Village Apparatus Competence, Village Funds.Abstract
The ever-increasing management of Village Funds requires good governance to minimize the risk of fraud. The application of the principles of accountability, transparency, and competence of village officials is an important factor in realizing effective, accountable, and integrity-based village financial management. This study aims to analyze the influence of accountability, transparency, and competence of village officials, both partially and simultaneously, on fraud prevention in Village Fund management in Sambikerep Village, Rejoso District, Nganjuk Regency. The study used a quantitative approach with a survey method by distributing questionnaires to all village officials as respondents. Data were analyzed using multiple linear regression analysis with the help of the SPSS program through validity tests, reliability tests, classical assumption tests, partial tests (t-tests), simultaneous tests (F-tests), and coefficients of determination. The results of the study indicate that accountability and transparency do not have a significant effect on fraud prevention, while village official competence has a positive and significant effect. Simultaneously, accountability, transparency, and competence of village officials have a significant effect on fraud prevention. These findings indicate that improving the competence of civil servants and strengthening the implementation of integrated good governance principles can support efforts to prevent fraud in the management of Village Funds.
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