Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Effective Strategies for Preventing Fraud in Village Government of Pangkep Regency

Authors
Asnawir Asnawir1, *, Haliah Haliah1, Andi Kusumawati1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: asnawir23a@student.unhas.ac.id
Corresponding Author
Asnawir Asnawir
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_215How to use a DOI?
Keywords
Good Governance; Internal Control System; Fraud Prevention; Organisational Culture
Abstract

This study aims to analyse the effect of Good Governance and Internal Control System on fraud prevention, with Organisational Culture as a moderating variable, in the context of village government in Pangkep Regency. The research respondents consisted of 130 village heads and heads of financial affairs. Data were collected through questionnaires and analysed using the Partial Least Square Structural Equation Modeling (PLS-SEM) method. The results showed that Good Governance has a positive and significant effect on fraud prevention with a T-Statistic value of 5.310 and a P-Value of 0.000. SPI also has a significant effect on fraud prevention with a T-Statistic value of 3.874 and a P-Value of 0.000. In addition, Organisational Culture strengthens the relationship between Good Governance and SPI on fraud prevention, with a T-Statistic value of 2.589 each. This study confirms the importance of implementing Good Governance and Internal Audit supported by an ethical and transparent organisational culture to increase the effectiveness of fraud prevention in village governments. These findings make a significant contribution in strengthening fraud prevention policies at the village government level.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_215How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Asnawir Asnawir
AU  - Haliah Haliah
AU  - Andi Kusumawati
PY  - 2025
DA  - 2025/07/30
TI  - Effective Strategies for Preventing Fraud in Village Government of Pangkep Regency
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2658
EP  - 2668
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_215
DO  - 10.2991/978-94-6463-758-8_215
ID  - Asnawir2025
ER  -