This research aims to test the influence of the implementation of disbursement information systems, the arrangement of treasury archives, and leadership support for fraud prevention in the financial and revenue management agency of West Sulawesi province. This research approach uses a descriptive quantitative approach. The population of this study is the head of subsection and head of the financial subfield and treasurer of each the financial and revenue management agency of West Sulawesi province. The sampling techniques in this study was used purposive sampling. The results of this study showed that variable disbursement of funds, arrangement of archives and leadership support had a significant impact in the prevention of fraud in the Financial and Regional Revenue Management Agency of West Sulawesi Province both partially and simultaneously. The archive structuring variables had the most dominant influence among all independent variables on dependent variables in this study. This study has the implications that good and archive structuring will prevent fraud in the West Sulawesi Provincial Financial and Revenue Management Agency.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.