The Influence of Human Resource and Marketing Competence, Morality, Whistleblowing, and Internal Control System on the Prevention of Fraud in Village Financial Management in Karimun Regency

Abstract

This research was conducted in a village in Karimun Regency, Riau Islands Province. The purpose of this study is to determine the influence of human resource (HR) and marketing competence, morality, whistleblowing, and internal control system on fraud prevention in village officials in Karimun Regency, both partially and simultaneously. The population in this study was all villages in Karimun Regency and the sample used in this study was 20 villages with 80 respondents. The method of determining sampe using purposive sampling. The data used are primary data and secondary data. The data analysis method used is a quantitative descriptive analysis method. The results showed that partially the competence of human resources and the Internal Control System had no effect on fraud prevention in villages in Karimun Regency. Meanwhile, Morality and Whistleblowing have an effect on fraud prevention in villages in Karimun Regency. Simultaneously, HR Competence, Morality, whistleblowing and Internal Control System have an influence on fraud prevention in villages in Karimun Regency. The magnitude of the influence was 96%, while the rest (4%) was influenced by other variables that were not studied in this study.