Abstract
This study aims to determine the factors that affect the tendency of Village Fund management fraud in West Bandung District with the Fraud Hexagon Theory perspective. This study uses a quantitative method with the population is the village apparatus in West Bandung District and has 95 samples from 22 village governments that were selected by purposive sampling technique. The hypothesis is tested using a Partial Least Square (PLS) based approach that is carried out by the Smart PLS 3.0 application. The results showed that Stimulus (Compensation Suitability) no significantly negatively affects the tendency of Village Fund management fraud. In contrast, Collusion significantly negatively affects the tendency of Village Fund management fraud. Then, Capability (Village Apparatus Competence) and Rationalization (Organizational Culture) significantly positively affect the tendency of Village Funds management fraud. However, Opportunity (Effectiveness of Government Internal Control System) and Ego (Village Apparatus Morality) no significantly positively affect the tendency of Village Fund management fraud.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
