The purpose of this research is to analyze the determinants that affect a financial reporting that includes the board of commissioners and audit committee using the IBM SPSS Program in analyzing secondary data. Non-financial service companies in the 2018-2020 period are the samples used in this study. The research method used in this study is a quantitative description with regression analysis. The results of this research test are based on decision making which shows that the audit committee has an influence on the quality of financial reporting, but the audit committee has a not so significant influence on the quality of financial reporting in improving the quality of financial reports, while the test results from research on the board of commissioners are based decision making which shows different results from the audit committee that on the board of commissioners has an influence on the quality of financial reporting. So if the number of commissioners in a company increases, it will affect the quality of financial reporting and the delivery of financial reports to users will be faster and more relevant.

Fraud is an illegal act that is carried out by a person or more than one person, either intentionally or unintentionally, to gain profit in various ways to obtain money, assets and so on which can harm many parties. This study aims to determine whether the control environment and individual morality influence the prevention of fraud that occurs in the management of Village Fund Allocations (ADD), and to add insight into fraud in Indonesia, especially in remote villages. The samples in this study were village officials, village consultative bodies (BPD) in Bonelemo Barat Village, Saronda Village, Tumbubara Village, Tetekang Village, Marinding Village. West Bajo district in Luwu district. The data is collected by using a questionnaire with a Likert scale. This research includes descriptive research with a quantitative approach. The analytical tool for testing the hypothesis is multiplication linear regression analysis using the IBM Statistics SPSS 21 program. This variable indicates that the control environment has an effect on preventing fraud in the allocation of village funds in the West Bajo sub-district and morality has no effect on preventing fraud in the allocation of village funds.