Sarmigi, Elex and Rahayu, Sri and Arum, Enggar Diah Puspa and Wijaya, Rico (2025) ANALISIS KECENDERUNGAN KECURANGAN PENGELOLAAN DANA DESA MENGGUNAKAN MODEL I.S.C.C.O.R.E DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERATING. S3 thesis, Procedia Enviromental Science, Engineering, and Management.
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Abstract
Fraud is a serious problem that must be faced by almost all countries in the world, including Indonesia. Many factors cause fraud to occur, such as Stimulus, Capability, Collusion, Opportunity, Rationalization, and Egoism. However, to combat fraud, one of the effective ways is to enhance the religiosity of fraud perpetrators. This study examines the impacts caused by Stimulus, Capability, Collusion, Opportunity, Rationalization, Egoism, and Inequity, which are moderated by the factor of Religiosity among village officials in Indonesia in the management of village funds. This research is supported by attribution theory, the fraud hexagon, and equity sensitivity. The sample of this study consists of 430 village officials in Indonesia. The data for this research was processed using Partial Least Squares (PLS). The results of this study indicate that Stimulus, Capability, Collusion, Opportunity, Rationalization, Egoism, and Inequity are proven to increase the tendency of village officials in Indonesia to commit fraud in managing village funds. In addition, religiosity can only reduce the impact of the Stimulus on the tendency for fraud. The implications of this research are the discovery of a new variable that has a positive impact on fraud, namely, Inequity. This study also found new indicators that form the pressure variable, namely Hedonism and Love of Money. Meanwhile, in the Egoism variable, new indicators were found, namely Machiavellianism and Narcissism.
| Type: | Thesis (S3) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
| Divisions: | Pascasarjana > Ilmu Ekonomi |
| Depositing User: | Elex Sarmigi |
| Date Deposited: | 09 Jul 2025 02:27 |
| Last Modified: | 09 Jul 2025 02:27 |
| URI: | https://repository.unja.ac.id/id/eprint/82280 |
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