Determinants of Fraud Prevention with Monitoring Center for Prevention (MCP) As Moderation

The purpose of this research is to analyze the influence of Leadership Style and Organizational Commitment on fraud prevention efforts. Then, to analyze the Monitoring Center for Prevention (MCP) moderating the influence of Leadership Style and Organizational Commitment on efforts to prevent fraud. This research is included in explanatory research. This research was carried out at the NTB Provincial Government with research subjects namely Civil Servants who are in Regional Apparatus who are responsible for seven MCP Intervention Areas with a sample of 95 people. The data collection technique used in this research is a questionnaire. Data analysis in the research used SEM-PLS with the Smart PLS version 4.0 program. The research results show that (1) Leadership style positively and significantly affects fraud prevention in the West Nusa Tenggara Provincial Government. (2) Organizational Commitment has a positive and significant effect on fraud prevention. (3) The Monitoring Center For Prevention (MCP) moderates leadership style toward fraud prevention in a negative direction. This indicates that MCP weakens the influence of leadership style on fraud prevention. (4) The Monitoring Center For Prevention (MCP) moderates the organization's commitment to fraud prevention positively. This shows that with the MCP, organizational commitment is further strengthened in preventing fraud.