This study aims to examine the influence of variable competence ofpersonnel, internal control systems, control of conflict of interest, morality, accountability, law enforcement and suitability of compensation for prevention of fraud in village financial management. This study uses the questionnaire survey, the number of samples used by 164 villages in Banjar Regency, where each village was taken 3 village fund managers, namely the village head, village secretary and financial staff, totaling 492 people. Analysis of data using multiple linear regression. The results showed that the competence of personnel, internal control systems, conflict of interest control, morality, accountability, and suitability of compensation significant affect on the fraud prevention in village financial management. Meanwhile law enforcement does not have a significant effect on the fraud prevention in village financial management.

Keywords:  competence, internal control system, conflict of interest control, morality, accountability, suitability of compensation, law enforcement, fraud.