The Effect Of Morality And Internal Control Systems On The Prevention Of Fraud In Village Management And Village-Owned Enterprises In Moyo Hulu District

Sinar Cahyani; Reza Muhammad Rizqi

doi:10.63922/ijebir.v5i03.3650

Sinar Cahyani Universitas Teknologi Sumbawa
Reza Muhammad Rizqi Universitas Teknologi Sumbawa

DOI: https://doi.org/10.63922/ijebir.v5i03.3650

Keywords: Individual Morality, Internal Control System, Fraud Prevention, BUMDes.

Abstract

This study aims to analyze the influence of individual morality and internal control systems on fraud prevention at Village-Owned Enterprises (BUMDes) in Moyo Hulu Subdistrict. This is a quantitative study using an associative method. The study was conducted at 12 BUMDes with 36 respondents, consisting of chairpersons, secretaries, and treasurers. The sampling technique used was purposive sampling. The data used were primary data obtained through a questionnaire using a Likert scale. Data analysis employed multiple linear regression using SPSS version 26. The results indicate that individual morality and internal control systems each have a significant effect on fraud prevention. Simultaneously, both variables also have a significant effect on fraud prevention. The coefficient of determination indicates that the independent variables account for 32.5% of the variation in fraud prevention, while the remainder is influenced by other variables outside the scope of this study.

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