Analisis Kecurangan pada Pengelolaan Dana Desa dalam Perspektif Fraud Hexagon

Desviana Desviana · Yesi Mutia Basri · Nasrizal Nasrizal

36 citations0/0 files storedStudi Akuntansi dan Keuangan Indonesia

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Local Governance and Development Financial Literacy and Behavior Corporate Governance and Financial Management

Abstract

This research aims to examine and analyze the factors that influence fraud in the management of village funds from the perspective of hexagon theory in the Rokan Hulu Regency in Riau Province. The population in this study were all village officials in Rokan Hulu Regency, Riau Province. This study uses a probability sampling method with a simple random sampling technique. The research hypothesis testing was carried out with a Partial Least Square (PLS) based Structural Equation Model (SEM) approach. Based on the results of research, only stimulus (obedience pressure), capability (competence), collusion (unethical act), opportunity ( Internal control) affect fraud.Meanwhile, razionalitation (organizational culture) and ego (leadership style) do not affect fraud. This research was only carried out within the scope of the local government of the Rokan Hulu district, so the results of this study were more representative of the situation locally.The results of this study confirm that several factors can cause fraud to occur, and therefore village officials should jointly improve the quality of village fund management.

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References

2013Partial Least Squares Structural Equation Modeling: Rigorous Applications, Better Results and Higher Acceptance 2021Manajemen Sumber Daya Manusia 2010Fraud Auditing and Forensic Accounting 2009Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99 2019Advancing theory of fraud: the S.C.O.R.E. model 2018Manajemen Sumber Daya Manusia 2007Akuntansi forensik dan audit investigatif 2008Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99

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2021Pengaruh Fraud Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019 2022Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan pada Pengelolaan Dana Desa (Survei pada Pemerintahan Desa di Kabupaten Bandung Barat)

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