Pengaruh Budaya Organisasi, Komitmen Organisasi Dan Kompetensi Aparatur Desa Terhadap Pencegahaan Fraud Dalam Pengelolaan Alokasi Dana Desa

I Nengah Eka Dana Wirahadi (Universitas Hindu Indonesia)

Hita Akuntansi dan Keuangan
Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan

The purpose of this research is whether organizational culture, organizational commitment and competence of village officials affect the prevention of fraud that occurs in the management of village fund allocations in the village administrations of North Kuta and South Kuta villages. The results of this study indicate that organizational culture has a significant positive effect on fraud prevention with a positive coefficient of 0.259 with a significance value of 0.006 <0.05. This means supporting organizational culture and fraud prevention and raising these levels. Organizational commitment has no significant effect on fraud prevention with a positive coefficient value of 0.389 with a significance value of 0.002 < 0.05. This means that organizational commitment affect fraud prevention in managing village fund allocations