<![CDATA[ABSTRACT This research aims to determine the influence of accountability, suitability of compensation and the internal control on the potential fraud on village funds at the village of Kulon Progo Regency. The population of this study were village staffs at Kulon Progo Regency. The sample used was 128 respondent with purposive sampling method. The data was collected by using questionnaires. The data were analized with multiple linear regretion. The result of this research show that the accountability has a significant effect on the potential fraud on village funds, while suitability of compensation and internal control has no significant effect on the potential fraud on village funds. Keyword: accountability, suitability of compensation, internal control, potential fraud on village funds ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, kesesuaian kompensasi dan pengendalian internal terhadap potensi kecurangan dana desa pada Kalurahan/Desa di Kabupaten Kulon Progo. Populasi penelitian adalah perangkat desa di Kabupaten Kulon Progo. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 128 responden dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan metode kuesioner. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian mengungkapkan bahwa akuntabilitas berpengaruh terhadap potensi kecurangan dana desa, sedangkan kesesuaian kompensasi dan pengendalian internal tidak berpengaruh terhadap potensi kecurangan dana desa. Kata Kunci: akuntabilitas, kesesuaian kompensasi, pengendalian internal, potensi kecurangan dana desa.]]>
