Research Journal of Finance and Accounting
THE EFFECT OF GOOD GOVERNANCE, COMPETENCY AND FRAUD PREVENTION ON THE PERFORMANCE OF VILLAGE GOVERNMENT APPARATUS
Abstract
This study aims to obtain empirical evidence regarding the effect of good governance and competence on the performance of village government officials in managing village funds with fraud prevention as moderation. This research was conducted in Kupang Regency. The number of samples taken was 115 village officials using purposive sampling method. Data was collected by distributing questionnaires. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the analysis, it was found that good governance and competence have a positive effect on the performance of village government officials. This shows that the better the implementation of good governance and the higher the competence of the village apparatus, the higher the level of performance of the village government apparatus.
Keywords: good governance, competence, village government apparatus performance, village funds, fraud prevention
DOI: 10.7176/RJFA/13-1-05
Publication date: January 31st 2022
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ISSN (Paper)2222-1697 ISSN (Online)2222-2847
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