THE EFFECT OF INTERNAL CONTROL SYSTEM, UTILIZATION OF INFORMATION TECHNOLOGY, AND HUMAN RESOURCES COMPETENCY ON VILLAGE FINANCIAL INTEGRITY AND FRAUD PREVENTION
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Abstract
This study aims to analyze the effect of the internal control system, the use of information technology, human resource competence, on integrity and fraud prevention in village finances in East Lombok Regency, Indonesia. The sampling technique used is purposive sampling, with a total population of 235 villages in Central Lombok district. The sample in this study amounted to 40 villages. The results showed that human resource competence had a positive and significant effect on fraud prevention in village government financial management, human resource competence had no positive and significant effect on integrity in village government financial management, internal control systems had a positive and significant impact on fraud prevention in government financial management. village, the internal control system has no positive and significant effect on integrity in the village government's financial management, the use of information technology has a positive and significant effect on preventing fraud in the village government's financial management, the use of information technology has no positive and significant effect on integrity in the village government's financial management, Integrity has a positive and significant effect on fraud prevention in village government financial management.
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