Abstract
The purpose of this study was to analyze the effect of competence, professionalism, internal control system, and good governance on the prevention of fraud in the preparation of financial statements. The population in this study is the staff or employees of the Cooperative in Batang district. The sample method is purposive sampling and the survey method is a direct survey and distributing questionnaires. The number of respondents was 41 and analyzed using the Warp PLS Application Version 8.0. The results in this study, namely the competence, professionalism, internal control system variables, have a significant positive effect on the prevention of fraud in the preparation of financial statements, but the good governance variable has no significant effect on the prevention of fraud in the preparation of financial statements.Keywords : Internal control; Competence; Professional; Good Corporate Governance and Fraud Financial Statements
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