Atestasi : Jurnal Ilmiah Akuntansi
Vol. 6 No. 1 (2023): March

The Influence of The Internal Control System And Accountability On Fraud Prevention In Village Financial Management

Abdul Pattawe (Universitas Tadulako)

Article Info

Publish Date
28 Mar 2023

Abstract

This study aims to examine and analyze the influence of village internal control systems and accountability on fraud prevention in village financial management both simultaneously and partially. This type of research is survey research with quantitative methods and uses primary data. The population in this study is the village in Sigi Biromaru District, Sigi Regency. The sampling technique used in this study was purposive sampling, with 6 respondents in each village, namely 60 respondents. The analysis technique used warpPLS7.0 The results of this study indicate that internal control system has a partially positive effect and significant on fraud prevention in village financial management, and accountability has a partially positive effect and significant on fraud prevention in village financial management.

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Journal Info
Atestasi : Jurnal Ilmiah Akuntansi
Website

Abbrev

ATESTASI

Publisher

Universitas Muslim Indonesia

Subject

Economics, Econometrics & Finance Social Sciences

Description

Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a ...