PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM DAN BUDAYA ORGANISASI TERHADAP FRAUD PREVENTION PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Pemerintahan Desa Di Kecamatan Trenggalek)

This study examines whether internal control, whistleblowing system and organizational culture has an aeffect on fraud prevention village financial management in the sub-district Trenggalek. This research is associative descriptive research. The population used village officials in the sub-district Trenggalek whit a total sampel 0f 46 respondents. In this study using the PLS analysis method through the SEM approach and supported by software SmartPLS 3.0. The results of the study show that internal control and organizational culture has no effect on fraud prevention, whereas whistleblowing system has a significant effect on fraud prevention.