The effect of accountability and transparency on fraud prevention in village financial management: A survey of villages in west amurang district
DOI:
https://doi.org/10.58784/cfabr.497Keywords:
accountability, transparency, fraud prevention, village financial management, good governanceAbstract
This study aims to examine the effect of accountability and transparency on fraud prevention in village financial management in the villages of West Amurang District. The study employed a quantitative method using a saturated sampling (census) technique, in which the entire population was selected as the sample. The sample consisted of 36 respondents, comprising Village Heads, Village Secretaries, Village Treasurers, and Heads of Financial Affairs from nine villages in West Amurang District. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that, partially, neither accountability nor transparency has a significant effect on fraud prevention in village financial management, and together the two predictors explain virtually none of the variation in fraud prevention beyond what the sample mean alone would predict. These null findings are interpreted in light of the self-reported, single-source nature of the data on a sensitive topic, which raises the plausibility of common-method and social-desirability bias alongside substantive explanations. This study implies that, although accountability and transparency remain legally mandated and normatively necessary governance principles, village governments should pursue them jointly with a stronger internal control system, greater official competence, and active community participation, rather than relying on accountability and transparency as stand-alone interventions.
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