PENGARUH KOMPETENSI APARATUR DESA, BUDAYA ORGANISASI DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA SE-KECAMATAN WONOGIRI

The purpose of this research is to analyze the significance of whether the competence of the village apparatus, organizational culture, and individual morality affect the prevention of fraud in managing village funds. The usefulness of this research is as a consideration for villages in Wonogiri District in managing village funds to prevent fraud. The researcher used a survey method on village officials throughout the Wonogiri sub-district. Researchers used primary and secondary data sources. Researchers collect data by questionnaires and literature study. The sampling method used purposive sampling as many as 36 respondents. Classical assumption tests are multicollinearity, autocorrelation, heteroscedasticity, and normality tests. The data analysis technique used multiple linear regression, t test, F test, and coefficient of determination. The results of the research on the competence of the village apparatus have a significant effect in preventing fraud when managing village funds, organizational culture, and individual morality do not significantly influence in preventing fraud when managing village funds. The results of the F test indicate that the model is appropriate in predicting the impact of village apparatus competence, organizational culture and individual morality to prevent fraud in managing village funds.