Akuntabilitas dan Asimetri Informasi dalam Pencegahan Fraud atas Pengelolaan Dana Desa

Abstract

The purpose of this study was to examine and analyze the influence of accountability and information asymmetry on the prevention of fraud in village fund management. The study was conducted in Buntu Barana Village, Curio District, Enrekang Regency. A survey was conducted among 59 village officials. Data collection used a questionnaire, and data analysis used Structural Equation Modeling - Partial Least Squares (SEM - PLS).

The results showed that accountability influenced the prevention of fraud in village fund management, while information asymmetry did not influenced the prevention of fraud in village fund

Keywords: Accountability, information asymmetry, fraud prevention, Village Funds

Tujuan penelitian untuk menguji dan menganalisis pengaruh akuntabilitas dan asimetri informasi terhadap pencegahan fraud pengelolaan dana desa. Penelitian dilakukan di Desa Buntu Barana, Kecamatan Curio, Kabupaten Enrekang. Survey dilakukan pada perangkat desa yang berjumlah 59 aparatur. Metode pengumpulan data menggunakan teknik kuesioner dan analisis data munggunakan tekni analisis Structural Equation Modeling - Partial Least Square (SEM – PLS)

Hasil penelitian menunjukkan bahwa akuntabilitas berpengaruh terhadap pencegahan fraud pengelolaan dana desa, sedangkan asimetri informasi tidak berpengaruh terhadap pencegahan fraud dana desa.

Kata kunci : Akuntabilitas, asimetri informasi, pencegahan fraud, Dana Desa