The Effect of Hexagon Fraud Elements on Village Fund Fraud with Religiosity as a Moderating Variable

Abstract

This research is motivated by the many cases of fraud that occur, especially related to village funds which can harm the community and hinder village progress. There is a possibility of village fund fraud in Way Suluh Krui Village. There is fraud detection using the fraud hexagon theory. Differences in the results of previous research related to the detection of fraud have been observed through the fraud hexagon theory. This study aims to determine the effect of the fraud hexagon element on the possibility of fraud moderated by religiosity. This study uses quantitative research with the formulation of associative problems. The participants in this study were local village government officials totalling 32 samples. This study used primary data with a research instrument using the questionnaire method, namely distributing questionnaires, then the results were collected and analyzed using SEM-PLS analysis with SmartPLS 4 software. The results showed that while conspiracies affected town store, extortion, pressure, opportunity, legitimization, capacity, pomposity, and agreement could not be used by legalism to direct the impact of the extortion hexagon components against the chance of town reserve extortion. Keywords: fraud hexagon, village fund, religiosity