BUILDING ETHICAL GOVERNANCE: THE ROLE OF MORALITY, CULTURAL VALUES, AND ORGANIZATIONAL COMMITMENT IN FRAUD PREVENTION
DOI:
https://doi.org/10.29103/icofeb.v3i1.1270Keywords:
Morality, Cultural Values, Organizational Commitment, Fraud PreventionAbstract
This study aims to analyze the influence of morality, cultural values, and organizational commitment on fraud prevention in village fund management in North Sumatra Province. The research design used is causal associative with a quantitative approach. Data were collected through questionnaires from 243 respondents consisting of village officials involved in the management of village funds in regencies/cities in North Sumatra Province. Data analysis techniques used Partial Least Square (PLS) with SmartPLS software. The results show that morality, cultural values, and organizational commitment have a positive and significant effect on fraud prevention. The morality of officials has been proven to strengthen individual ethical integrity in village financial management, cultural values provide a social ethical framework that encourages transparency and accountability, while organizational commitment reflects institutional ethics that strengthen collective responsibility in public governance. This study has limitations in terms of geographical scope and number of variables, so further research is recommended to expand the object and add other factors. The implication of these findings is the need to strengthen ethical aspects through the internalization of morality, the instillation of cultural values, and the strengthening of organizational commitment in village fund management policies, so that fraud prevention efforts can be more effective and sustainable.
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