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All Journal Indonesian Management and Accounting Research
Murtanto Murtanto
Faculty of Economic and Business, Universitas Trisakti
Economics, Econometrics & Finance

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Determinants of Fraud Prevention in Village Fund Management with Organizational Justice as Moderator Murtanto Murtanto; Erliana Banjarnahor; Ferisanti Ferisanti
Indonesian Management and Accounting Research Vol. 21 No. 1 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.878 KB) | DOI: 10.25105/imar.v21i1.13221

Abstract

This study aims to obtain empirical evidence about the effect of fraud prevention factors on village fund management. It also examines the role of organizational justice as a moderating variable through an associative study method. The population used consists of 120 respondents from the Village Government Apparatus in Muaragembong District, Bekasi Regency, West Java Province, Indonesia. Furthermore, the data were collected using the SPSS version 22 application program to analyze the effect of the internal control system, organizational commitment, leadership style, and HR competence on fraud prevention. The results showed that the Internal Control System, organizational commitment, leadership style, and HR competence significantly affect fraud prevention in village fund management. Meanwhile, organizational justice strengthens the positive effect of commitment on fraud prevention but not on the Internal Control System, leadership style, and HR competence.
Co-Authors Erliana Banjarnahor Ferisanti Ferisanti