The Effect of Internal Control and Compensation Adequacy on the Prevention of Village Fund Fraud with Individual Morality as a Moderating Variable in Cicurug Subdistrict, Sukabumi Regency

Siti Saadah (Universitas Djuanda)
Ade Budi Setiawan (Universitas Djuanda)
Maria Magdalena Melani (Universitas Djuanda)

Journal of Management, Economic, and Accounting
Vol. 5 No. 4 (2026): Oktober

The research aimed to determine if internal control and the adequacy of compensation influence the prevention of fraud involving village funds. It also investigated the impact of individual morality as a moderating factor. A total of 60 participants engaged in this research. Data were gathered using a questionnaire and analyzed with the PLS-SEM technique in the SmartPLS3 software. The findings indicate that internal control plays a role in fraud prevention, whereas compensation adequacy does not impact the prevention of fraud concerning village funds. Additionally, individual morality does not serve as a moderator for the relationship between internal control and compensation adequacy in relation to preventing fraud with village funds in the villages of the Cicurug district, Sukabumi regency.