Fraud Prevention in Bulukumba Regency, Indonesia

Authors : Irmah Halimah Bachtiar; Ela Elliyana

Volume/Issue : Volume 5 - 2020, Issue 12 - December

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This study aims to determine the effect of internal control systems, individual morality, apparatus competence and gender on fraud prevention efforts in Bulukumba Regency. This research is a survey research using convenience sampling technique with a sample of 100 village officials from 20 villages in Bulukumba Regency. The data were processed using multiple regression analysis. The results showed that the internal control system and individual morality had a significant effect on fraud prevention efforts, however, apparatus competence and gender did not significantly influence fraud prevention efforts in Bulukumba Regency

Keywords : Internal Control, Individual Morality, Apparatus Competence, Gender, Fraud.


Paper Submission Last Date
31 - May - 2022

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