Kecenderungan Kecurangan Pada Alokasi Dana Desa: Analisis Fraud Diamond Dan Religiusitas

Abstract

This study examines dimensions of fraud diamond against the intention of financial fraud in village fund allocation. Based on fraud diamond theory that is used in public organizations, especially in the management of village funds. This study also includes religiosity as a factor that can moderate the effect of pressure, opportunity, rationality and capability on fraudulent intentions in the Village Fund Allocation. The research sample is selected purposively: the Technical Implementer of Village Financial Management (PTPKD) or village officials responsible for managing village funds in the Special Region of Yogyakarta. The data collection technique using a questionnaire to answer the dimensions of the fraud diamond, namely pressure, opportunity, rationality, and capability, as well as the variables of religiosity and fraud intention.
 Based on the test results, pressure and weak internal control system had a positive and significant effect on the fraud intention. Meanwhile, religiosity harms fraud intention in village fund allocation. The results also show that religiosity reduces pressure and a weak internal control system intends to allocate village funds fraudulently. This study explains that the village-level government officer as an agent takes actions that want to benefit themselves, whilst they are given the authority to manage financial allocation given from the central government. This behaviour occurred because of pressure, opportunity, rationalization and capability. This research provides insights and ways to control fraudulent behaviour in village fund allocations when the factors that cause fraudulent intentions in village fund allocations are known.
 This study examines dimensions of fraud diamond against the intention of financial fraud in village fund allocation. Based on fraud diamond theory that is used in public organizations, especially in the management of village funds. This study also includes religiosity as a factor that can moderate the effect of pressure, opportunity, rationality and capability on fraudulent intentions in the Village Fund Allocation. The research sample is selected purposively: the Technical Implementer of Village Financial Management (PTPKD) or village officials responsible for managing village funds in the Special Region of Yogyakarta. The data collection technique using a questionnaire to answer the dimensions of the fraud diamond, namely pressure, opportunity, rationality, and capability, as well as the variables of religiosity and fraud intention.
 Based on the test results, pressure and weak internal control system had a positive and significant effect on the fraud intention. Meanwhile, religiosity harms fraud intention in village fund allocation. The results also show that religiosity reduces pressure and a weak internal control system intends to allocate village funds fraudulently. This study explains that the village-level government officer as an agent takes actions that want to benefit themselves, whilst they are given the authority to manage financial allocation given from the central government. This behaviour occurred because of pressure, opportunity, rationalization and capability. This research provides insights and ways to control fraudulent behaviour in village fund allocations when the factors that cause fraudulent intentions in village fund allocations are known.

Determinan Korupsi dengan Fraud Hexagon dalam Perspektif Dinas Kesehatan Jawa Barat

“…Sejalan dengan Hernanda, Puspita, & Sudarno (2020) kemampuan tidak memiliki pengaruh terhadap kecurangan dengan alasan tingginya kompetensi yang dimiliki oleh pegawai serta dibarengi dengan berbagai faktor internal yang terdapat dalam dirinya, pegawai akan menggunakan kemampuan yang dimiliki untuk melakukan tugas dengan sebaik mungkin. Fauzia et al (2022) juga menjelaskan bahwa akuntan dengan jabatan tinggi akan selalu mengerjakan pekerjaannya dengan baik dan sesuai kode etik, selain itu Priyastiwi & Setyowati (2021) juga menyatakan bahwa kompetensi tidak berpengaruh terhadap kecurangan.…”

Motif Kecenderungan Perilaku Fraud Asn: Perspektif Fraud Diamond Theory

“…Faktor tekanan dapat ditinjau dari faktor internal dan juga faktor eksternal. Fraud yang muncul akibat dari faktor tekanan dapat berasal dari respon terhadap tekanan ekonomi, finansial, gaya hidup di luar kemampuan, pengeluaran yang besar, hutang, atau ketidakmampuan mengatur keuangan (Priyastiwi & Setyowati, 2021). Dorongan dari faktor tekanan sendiri dapat diklasifikasikan dari faktor financial dan faktor non-financial (Sulistiyo et al, 2020).…”

“…Beberapa sifat dan kapasitas yang dimiliki seseorang dalam melakukan kecurangan adalah posisi dalam organisasi, kecerdasan untuk mengeksploitasi pengendalian internal, ego, dan kemampuan untuk mengatasi risiko akibat melakukan kecurangan (Airlangga, 2020). Dalam suatu organisasi, seseorang yang memiliki posisi atau kewenangan cenderung memiliki capability dalam mengeksploitasi kesempatan untuk melakukan fraud (Priyastiwi & Setyowati, 2021). Individu yang memiliki capability lebih tinggi cenderung mempunyai pengaruh lebih besar dalam suatu organisasi, sehingga kemungkinan untuk melakukan fraud semakin besar juga (Wijayanto, 2020).…”