FRAUD PREVENTION IN MANAGEMENT OF VILLAGE-OWNED ENTERPRISE FUNDS WITH INTERNAL LOCUS OF CONTROL AS A MODERATING VARIABLE

This study aims to analyze the influence of individual morality and internal control systems on fraud prevention, with internal locus of control as a moderating variable, in Village-Owned Enterprises (BUMDes) in Sumbawa Regency. The population of this study includes leaders and treasurers of Badan Usaha Milik Desa across Sumbawa Regency. The sampling technique employed purposive sampling, resulting in ۷۶ VillageOwned Enterprises (BUMDes) and ۱۵۲ respondents, consisting of their leaders and treasurers. The results indicate that, partially, individual morality and internal control systems have a positive and significant effect on fraud prevention. Additionally, internal locus of control positively moderates the influence of individual morality on fraud prevention. However, internal locus of control negatively moderates the effect of internal control systems on fraud prevention. The implications of this study provide insights for stakeholders to enhance individual morality and the effectiveness of internal control systems to minimize the risk of fraud in Village-Owned Enterprises (BUMDes)

کلیدواژه ها:

Individual Morality ، Internal control system ، fraud prevention ، Internal Locus of Control