PENGARUH PENGENDALIAN INTERNAL DAN AKUNTABILITAS TERHADAP PENCEGAHAN FRAUD (Studi Pada Pemerintah Daerah Kabupaten Barito Utara)

This study aims to analyze the effect of internal control and accountability on fraud prevention in the Regional Government of North Barito Regency. Fraud is a serious issue in the public sector that can cause financial losses to the state and reduce public trust in government institutions. Therefore, effective internal control systems and strong accountability are essential to prevent fraudulent practices.This research employs a quantitative approach with an associative method. Data were collected through questionnaires distributed to 30 respondents from 13 regional government institutions in North Barito Regency. The sampling technique used was purposive sampling with specific criteria. Data analysis was conducted using the Partial Least Square (PLS) method with the assistance of SmartPLS 3.0 software.The results indicate that internal control has a significant effect on fraud prevention, meaning that better implementation of internal control systems leads to more effective fraud prevention. In addition, accountability also has a significant effect on fraud prevention, indicating that transparency, responsibility, and compliance with procedures can reduce the potential for fraud. The coefficient of determination shows that internal control and accountability jointly have a strong contribution in explaining fraud prevention. This study is expected to provide theoretical contributions to the development of public sector accounting literature and practical recommendations for regional governments in strengthening internal control systems and improving accountability to achieve good governance and fraud-free public administration.