Perspective of Fraud Diamond Theory and Moral Reasoning as A Moderating Variable On Fraud In Village Fund Management D.I Yogyakarta

Dian Mustika; Hardo Basuki

doi:10.23960/jbm.v18i3.714

Dian Mustika IIB Darmajaya
Hardo Basuki Universitas Gadjah Mada

DOI: https://doi.org/10.23960/jbm.v18i3.714

Keywords: Fraud Diamond Theory, Village Fund Management, Moral Reasoning

Abstract

Law No. 6 of 2014 concerning Villages provides opportunities for village governments to empower their communities to be able to improve village development by managing village funds independently, but in practice there are several fraudulent actions so that the purpose of holding village funds becomes less effective. This study aims to analyze the motivation of a person to commit fraud in the management of village funds using the perspective of fraud diamond theory and the role of moral reasoning as a moderating variable.This research is quantitative research, and the data was collected with survey method using a questionnaire which is distributed directly to village government apparatus in D.I Yogyakarta. Sampling using probability sampling with cluster sampling technique, and obtained as many as 216 participants. The data analysis and hypothesis testing method used is Structural Equation Modeling (SEM) with WrapPls 7.0 software analysis tool.The results of analysis indicate the suitability of compensation has a positive effect on fraud, while organizational culture, competence, and internal control systems have a negative effect on fraud in village fund management. On the other hand, the role of moral reasoning could moderate the relationship between the perspective of fraud diamond theory and fraud.

Keywords: Fraud Diamond Theory, Village Fund Management, Moral Reasoning

Undang-undang No. 6 Tahun 2014 tentang Desa memberikan peluang kepada pemerintah desa untuk memberdayakan masyarakatnya agar mampu meningkatkan pembangunan desa dengan mengelola dana desa secara mandiri, akan tetapi pada pelaksanaannya terjadi beberapa tindakan fraud sehingga tujuan dari diselenggarakannya dana desa menjadi kurang efektif. Penelitian ini bertujuan menganalisis motivasi seseorang melakukan tindakan fraud pada pengelolaan dana desa dengan menggunakan persepektif fraud diamond theory dan peran penalaran moral sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan metode survei menggunakan kuesioner sebagai media pengumpulan data yang disebarkan secara langsung kepada Aparatur pemerintah Desa D.I Yogyakarta. Pengambilan sampel menggunakan probability sampling dengan teknik cluster sampling, dan didapatkan sebanyak 216 partisipan. Motode analisis data dan pengujian hipotesis yang digunakan adalah Structural Equation Modelling (SEM) dengan menggunakan alat analisis software WrapPls 7.0. Hasil penelitian ini menunjukkan bahwa kesesuaian kompensasi berpengaruh positif terhadap fraud pada pengelolaan dana desa, sedangkan budaya organisasi, kompetensi, dan sistem pengendalian internal berpengaruh negatif terhadap fraud pada pengelolaan dana desa. Disisi lain, peran penalaran moral terbukti mampu memoderasi hubungan antara persepektif fraud diamond theory terhadap fraud.

Kata kunci: Fraud Diamond Theory, Pengelolaan Dana Desa, Penalaran Moral

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