Analisis pengaruh fraud diamond terhadap potensi kecurangan program bantuan langsung tunai dana desa Kabupaten Jombang

Abstract

This study was conducted with the aim of knowing the effect of Fraud Diamond elements which include pressure, opportunity, rationalization, and capability on the potential for fraud in the village fund program in Jombang Regency, East Java. Sources of data in this study were obtained from primary data sources by distributing questionnaires to village heads and village officials in Jombang Regency who came from Jombang District, Mojoagung District, Peterongan District, and Diwek District. The total population of this study was 1,510 with a total of 315 samples and was selected using cluster random sampling technique. The data analysis technique is using multiple linear regression with the help of the IBM SPSS 23 application program. The hypothesis in this study is that the Fraud Diamond Theory element consisting of pressure, opportunity, rationalization, and capability has an influence on the potential for fraud in village funds in Jombang Regency. The test results show that all hypotheses are accepted, namely the Fraud Diamond Theory element affects the potential for fraud in the village fund program in Jombang Regency.

Law of Karma Phala on Potential Financial Management Fraud: Testing of Hexagon Fraud Element

“…Several factors cause a person to justify his actions, namely because everyone around him does the same thing so that it is considered a common thing to do and feels that no one is harmed by his actions (ACFE, 2016). If village officials are accustomed to committing acts of fraud and other bad acts, both small and large, then this can cause a person to justify fraud because this is considered a common thing for the people around him (Sholawati and Bhilawa, 2022). Competence refers to personal traits and abilities that play a major role in whether fraud will actually occur given pressure, opportunity and rationalization (Vousinas, 2019).…”

“…Rationalization is carried out to justify the actions that have been taken, even though there are other parties who feel aggrieved (Vousinas, 2019). Research on rationalization as a trigger for fraud was conducted by Sholawati & Bhilawa, (2022) which shows that rationalization has a positive effect on fraud. However, this research is not in line with research by Oktavia et al, (2022) which shows that rationalization does not affect the occurrence of fraud.…”

Analisis pengaruh fraud diamond terhadap potensi kecurangan program bantuan langsung tunai dana desa kabupaten jombang

“…Hasibuan dan Malayu (2002:117) mendefinisikan kompensasi sebagai pendapatan berupa uang ataupun barang, baik secara langsung atau tidak langsung yang memiliki tujuan untuk membalas jasa organisasi. Dari sisi karyawan, kepuasan kompensasi merupakan hal yang penting, dimana hal tersebut mampu menentukan tingkat kesejahteraan Alvin Sholawati, Loggar Bhilawa (2022). Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan.…”

“…Maka artinya H2 diterima atau peluang berpengaruh signifikan terhadap potensi terjadinya kecurangan dana desa di Kabupaten Jombang. Sehingga apabila seseorang memiliki peluang yang besar dalam melakukan tindak kecurangan, akan semakin tinggi potensi terjadinya Alvin Sholawati, Loggar Bhilawa (2022). Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan.…”