THE EFFECT OF INDIVIDUAL CHARACTERISTICS AND INTERNAL CONTROL SYSTEMS ON ACCOUNTING FRAUD MANAGEMENT OF VILLAGE FUNDS (STUDY ON VILLAGES IN WEST DENPASAR DISTRICT, BALI, INDONESIA)

Abstract This study aims to examine and obtain empirical evidence regarding the influence of Individual characteristics and Internal Control Systems on Accounting Fraud of Village Fund Management (Study on Villages in West Denpasar District, Indonesia). The data sources used in this study are primary and secondary data. Primary data is obtained from the answer to the questionnaire in the respondent's content. The population in this study were village officials in the West Denpasar District, Indonesia. Determination of samples is done using non-probability sampling method with purposive sampling technique. The sample obtained was 8 villages with 32 respondents. The data analysis technique used was multiple linear regression analysis. The results showed that the Individual Characteristics and Internal Control System had a significant effect on Accounting Fraud of Village Fund Management in the Village Administration of West Denpasar District, Indonesia. Keywords: Individual Characteristics, Internal Control Systems, Accounting Fraud, Village Funds