Pengaruh Kompetensi, Sistem Pengendalian Internal, dan Moralitas Aparat terhadap Kecendrungan Kecurangan dalam Pengelolaan Keuangan Desa dengan Praktik Akuntabilitas sebagai Variabel Mediasi

Abstract

This study aims to analyze the effects of apparatus competence, internal control systems, and apparatus morality on the tendency of fraud in village financial management and to examine the role of accountability practices as a mediating variable. The study was conducted in village governments in Pasaman Regency, West Sumatra. This research employed a quantitative approach using a survey method. The study population consisted of 496 village officials from 62 villages in Pasaman Regency, with a sample of 221 respondents selected using purposive sampling. Data were collected through questionnaires and documentation and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0. The results show that apparatus competence, internal control systems, and apparatus morality have a negative and significant effect on the tendency of fraud in village financial management. These three variables also have a positive and significant effect on accountability practices. Furthermore, accountability practices have a negative and significant effect on the tendency of fraud. The mediation analysis shows that accountability practices partially mediate the effects of apparatus competence, internal control systems, and apparatus morality on the tendency of fraud. These findings indicate that improvements in apparatus competence, strengthening of internal control systems, and enhancement of apparatus morality, accompanied by sound accountability practices, are associated with a lower tendency of fraud in village financial management.