Pengaruh Kualitas Laporan Keuangan terhadap Pencegahan Fraud dengan Akuntabilitas Kinerja Instansi Pemerintah sebagai Variabel Intervening (Studi Empiris pada OPD Kota Solok)

Aprilia Sari Ningsih (Universitas Mahaputra Muhammad Yamin)
Witra Maison (Universitas Mahaputra Muhammad Yamin)
Lili Wahyuni (Universitas Mahaputra Muhammad Yamin)

Jurnal Ilmiah Raflesia Akuntansi
Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi

This study aims to examine the effect of financial report quality on fraud prevention, with government agency performance accountability serving as an intervening variable in Solok City. The study utilizes questionnaires to gather primary data. A total sampling technique was employed, with the sample consisting of heads of regional government agencies (OPD), treasurers, and finance staff. The analysis method used was SEM-PLS via the SmartPLS 3.0 application. The results indicate that financial report quality influences fraud prevention, evidenced by a t-statistic of 2.236 (> 1.96) and a p-value of 0.026 (< 0.05). Furthermore, financial report quality affects government agency performance accountability, with a t-statistic of 12.898 (> 1.96) and a p-value of 0.000 (< 0.05). Meanwhile, government agency performance accountability does not influence fraud prevention, as evidenced by a t-statistic of 1.309 (< 1.96) and a p-value of 0.191 (> 0.05). Consequently, government agency performance accountability does not mediate the effect of financial report quality on fraud prevention.