Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan pada Pengelolaan Dana Desa (Survei pada Pemerintahan Desa di Kabupaten Bandung Barat)

Abstract

This study aims to determine the factors that affect the tendency of Village Fund management fraud in West Bandung District with the Fraud Hexagon Theory perspective. This study uses a quantitative method with the population is the village apparatus in West Bandung District and has 95 samples from 22 village governments that were selected by purposive sampling technique. The hypothesis is tested using a Partial Least Square (PLS) based approach that is carried out by the Smart PLS 3.0 application. The results showed that Stimulus (Compensation Suitability) no significantly negatively affects the tendency of Village Fund management fraud. In contrast, Collusion significantly negatively affects the tendency of Village Fund management fraud. Then, Capability (Village Apparatus Competence) and Rationalization (Organizational Culture) significantly positively affect the tendency of Village Funds management fraud. However, Opportunity (Effectiveness of Government Internal Control System) and Ego (Village Apparatus Morality) no significantly positively affect the tendency of Village Fund management fraud.

Tendency of Fraudulent Behavior in Regional Financial and Asset Management (Study at the Regional Finance and Assets Agency of West Bandung Regency)

“…The results of this study support the fraud hexagon theory and support the results of previous studies, namely Basri et al (2021) and Desviana et al (2020) which state that the effectiveness of SPIP has a significant negative effect on the tendency of fraud in village financial management, which means that the potential for fraud will be greater as the implementation of internal control is weak. However, this research is different from research conducted by Rosifa & Supriatna (2022) and Handi et al (2021) which suggest that internal control has no significant effect on the potential for accounting fraud in the management of the Village Fund. 4.8.5 The Effect of Organizational Culture on the Propensity of Fraud in Regional Financial and Asset Management Based on the results of the study, organizational culture has a partially negative and significant effect on the tendency to cheat on regional financial and asset management.…”

“…SPIP Effectiveness (X 4 ) is measured by 6 question items developed from the elements of internal control according to COSO, namely the control environment, risk assessment, control activities, information and communication, and control activities. Organizational Culture (X 5 ) is measured by 8 question items developed from 5 indicators of organizational culture according to Panggabean (2016) in Rosifa and Supriatna (2022)Organizational culture (X ) is measured by 8 question items developed from 5 indicators of organizational culture according to Panggabean (2016 in Rosifa and Supriatna (2022), namely superiors as a work reference, the existence of a code of ethics, seminars, sanctions and code of ethics supervisors. Morality (X 6 ) is measured by 6 question items developed from 3 indicators of morality according to Ritzer et al (2008) in Rosifa and Supriatna (2022), namely discipline, attachment to society and being responsible for one's actions.…”

“…One of the efforts to prevent it is to create a properly designed anti-fraud program. Referring to Biegelman and Bartow (2012) in Rosifa and Supriatna (2022) explain that in 2002, several professional organizations in the United States conducted research to guide efforts to prevent and detect fraud which later released Management Antifraud and Controls: The 14-Points Program which suggests that organizations must take three fundamental actions to reduce fraud, one of which is to create a culture of honesty and high ethics. If the culture in an organization is good then the act of fraud does not rationalize any reason for someone to cheat.…”

Analysis of Factors That Influence the Occurrence Of Corruption in the Perspective of Fraud Hexagon

“…However, the results of this study contradict research by Nuruddinia & Rahmawati (2021) which states that capital expenditure has no effect on fraud. Broadly speaking, this study proves that collusion has a positive effect on corruption, in line with the research of E. Suryandari & Pratama (2021), Handayani et al (2022), Ainiyah & Effendi (2022), Purnaningsih (2022), Putra et al (2021), andRosifa &Supriatna (2022).…”

Efek Moderasi Moralitas Individu terhadap Hubungan Pengendalian Internal dan Kecendrungan Kecurangan

“…Penelitian tentang kecendrungan kecurangan dalam pengelolaan dana desa telah dilakukan oleh banyak peneliti, diantaranya Aniasih and Werastuti (2022) yang menunjukan komitmen organisasi, pengendalian internal dan budaya etis organisasi berpengharuh negatif terhadap kecendrungan kecurangan akuntansi. Selanjutnya penelitian Rosifa and Supriatna (2022) menyatakan kompetensi aparatur desa dan budaya organisasi berpengaruh positif terhada kecendrungan kecurangan akuntansi sedangkan keefektifan pengendalian internal tidak berpengaruh. Penelitian ini mencoba menangkap kesenjangan pada kedua penelitian tersebut, dengan menguji implementasi pengendalian internal melalui keberadaan saniri negeri/BPD pada Desa/Negeri di Kota Ambon dan menggunakan moralitas individu sebagai variable moderasi.…”