PENGARUH KOMPETENSI APARATUR, MORALITAS INDIVIDU, BUDAYA ORGANISASI, PRAKTIK AKUNTABILITAS, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Empiris Pada Desa di Kecamatan Prambanan, Klaten)

Abstract This study aims to determine the effect of apparatus competence, individual morality, organizational culture, accountability practices, and whistleblowing on fraud prevention in the management of village funds. This research was conducted in Prambanan District, Klaten. This study used a simple random sampling method with 83 respondents. Questionnaries were uses as data collection techniques in this study. The results of this study indicate that the competence of the apparatus, individual morality, and accountability practices affect the prevention of fraud in the management of village funds. Meanwhile, organizational culture and whistleblowing have no effect on fraud prevention in managing village funds. Keywords : accountability practices; apparatus competence; fraud prevention; individual morality; organizational culture; whistleblowing.