Pengaruh Moralitas Individu, Sistem Pengendalian Internal, Dan Kompetensi SDM Terhadap Pencegahan Fraud Pada BUMDES

Umi Ardiani (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian)
Susanti (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian)
Fefti Yulian Mela (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian)

Journal of Exploratory Dynamic Problems
Vol. 3 No. 3 (2026): No.3 Vol.3 2026

This study aims to analyze the effect of individual morality, internal control systems, and human resource competence on fraud prevention at Village-Owned Enterprises (BUMDes) in Ujungbatu District, Rokan Hulu Regency. This study used a quantitative approach with a saturated sampling technique involving 37 BUMDes managers from BUMDes Tebih Mandiri, BUMDes Damai Mandiri, BUMDes Ngaso Mandiri, and BUMDes Timur Sejahtera. Data were collected through questionnaires and analyzed using classical assumption tests, multiple linear regression analysis, the t-test, the F-test, and the coefficient of determination with the assistance of SPSS. The results show that individual morality and internal control systems do not have a significant partial effect on fraud prevention, whereas human resource competence has a significant partial effect on fraud prevention. Simultaneously, individual morality, internal control systems, and human resource competence have a significant effect on fraud prevention at BUMDes in Ujungbatu District, explaining 10.5% of the variation in fraud prevention.