The Effect of Village Financial Management Implementation, Financial Management Supervision and Organizational Commitments on Fraud Prevention

Elsa Nur Hidayah · Andy Dwi Bayu Bawono

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Local Governance and Development Financial Literacy and Behavior Corporate Governance and Financial Management

Abstract

This research aims to analyze the effect of village financial management, financial management supervision and organizational commitment to fraud prevention in villages in Karanganyar Regency. This study uses quantitative methods and saturated samples as a sampling method. A total of 111 respondents were used as samples, the data were analyzed using multiple linear regression. The results show that village financial management, financial management supervision and organizational commitment had a significant influence on fraud prevention. The Adjusted R2 coefficient of determination shows a result of 39.0%, and the model has passed the results of the classical assumption test. It can be concluded that an agency must pay more attention to financial management, financial management supervision and organizational commitmentto prevent fraud from occurring and improve performance

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