The Effect of Whistleblowing System, Good Governance, Human Resources Competency and Internal Control System on Fraud Prevention in Village Fund Management

ABSTRACT : This research was motivated by an increase in the allocation of village funds which was offset by the number of corruption cases against village fund management in 2015-2019. This study aims to examine the effect of the whistleblowing system, good governance, human resource competence and internal control systems on fraud prevention in village fund management. This study uses an associative quantitative approach with primary data in the form of a questionnaire distributed to 70 respondents to village officials in Badung Regency through online methods in the form of google forms and offline in the form of printed questionnaires. Data analysis using multiple linear regression analysis techniques. The results showed that the whistleblowing system had a positive effect on fraud prevention in village fund management. Good governance has a negative effect on fraud prevention in the management of village funds. Competence of human resources has no influence on preventing fraud in the management of village funds. The internal control system has a positive effect on fraud prevention in village fund management.
Keywords: whistleblowing system, fraud prevention.