Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud

Open Access

Abstract

The purpose of this study is to examine the influence of village apparatus competencies and internal control systems on prevention of fraud which are moderated by internal locus of control.This research was conducted in all village offices of the City of Denpasar. The number of samples taken was 81 village officials, with a saturated sample method. Data collection is done by questionnaires and interviews. The analysis technique used is the Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that internal locus of control was able to strengthen the influence of apparatus competencies and internal control systems on fraud prevention in managing village funds. So it is recommended that village governments always consider the self-control of village officials in managing village finances. Keywords: Fraud, competence, internal control system, internal locus of control ; Tujuan penelitin ini adalah untuk menguji internal locus of control dalam memoderasi pengaruh kompetensi aparatur desa dan sistem pengendalian internal pada pencegahan fraud. Penelitian dilakukan di seluruh kantor desa Kota Denpasar. Jumlah sampel yang diambil sebanyak 81 orang aparatur desa, dengan metode sampel jenuh. Pengumpulan data dilakukan dengan kuisioner dan wawancara. Moderate Regression Analysis (MRA) adalah teknik analisis yang digunakan. Berdasarkan hasil analisis ditemukan bahwa internal locus of control mampu memperkuat pengaruh kompetensi aparatur dan juga sistem pengendalian internal (SPI) pada pencegahan fraud yang dalam hal ini adalah pengelolaan dana desa. Sehingga disarankan agar pemerintahan desa selalu mempertimbangkan kendali diri aparatur desa dalam pengelolaan keuangan desa. Kata kunci: Fraud, kompetensi, sistem pengendalian internal, internal locus of control