Model Pencegahan Kecurangan BUMDES Berbasis Sinergi Good Governance dan Sistem Pengendalian Internal
DOI:
https://doi.org/10.30603/ab.v22i1.6949Keywords:
Good Governance, Internal Control System, Fraud PreventionAbstract
This study aims to examine the effects of good governance and internal control systems on fraud prevention in Village-Owned Enterprises (BUMDes) in Kabila Bone District, Bone Bolango Regency, Gorontalo Province. This study employed a quantitative approach involving 86 respondents consisting of village officials and BUMDes managers. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that good governance has a positive and significant effect on fraud prevention (β = 0.445; t = 3.228; p = 0.001). The internal control system also has a positive and significant effect on fraud prevention (β = 0.338; t = 2.710; p = 0.007). Furthermore, the model explains 51.5% of the variance in fraud prevention (R² = 0.515), indicating that good governance and internal control systems jointly provide a substantial contribution to fraud prevention, while the remaining variance is attributable to other factors outside the model. These findings support contingency theory by indicating that the effectiveness of fraud prevention is influenced by the suitability of organizational governance and internal control mechanisms to the organizational context of BUMDes. The findings imply that strengthening transparency, accountability, participation, and structured internal control mechanisms is essential for improving fraud prevention and accountability in BUMDes management.
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