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All Journal Journal of Research in Social Science and Humanities
Sitompul, Abdul Habib
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The Effect Of Forensic Audit On The Fraud Prevention With Accountability As An Intervening Variable In Village Government In Langkat Regency Sitompul, Abdul Habib; Purba, Rahima Br
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.514

Abstract

This study aims to analyze the effect of forensic audits on preventing village fund corruption with accountability as an intervening variable in village governments in Langkat Regency. This study uses a quantitative approach with a survey method to 150 village government officials. SEM PLS-based path analysis is used to test the direct and indirect relationships between the research variables. The results show that forensic audits have a positive and significant effect on preventing village fund corruption, both directly and through the accountability variable as a mediator. This finding confirms that the effectiveness of forensic audits will be more optimal if followed by increased accountability of village officials in every stage of financial management. This study provides implications that local governments need to strengthen forensic audit capacity and encourage a culture of accountability to minimize the risk of village fund corruption.
Co-Authors , Rahima Br Purba