Abstract
This study aims to examine the effect of Fraud Triangel, and Personal Attitude on the tendency of fraudulent use of SOA funds (a case study in an elementary school in West Cikarang District, Bekasi Regency). The population of this study was 45 public elementary schools in West Cikarang sub-district. Researchers took the entire population as a sample. This research method is a quantitative method. Based on the results of the research and discussion conducted, it can be concluded that the results of the analysis and hypothesis testing indicate that H1 is rejected and H2 is accepted. This finding implies that in general the Fraud Triangel (X1) has no effect on the use of SOA funds (Y) in Elementary School Education institutions, but Personal Attitude (X2) affects the use of SOA funds (Y) in Elementary School Education institutions. The results of the questionnaire illustrate that there is no fraudulent fraud found in the financial statements. This proves the results of the empirical analysis on the Sig value test. Sig. for the effect of Fraud Triangel (X1) on (Y) the use of SOA funds is 3.50 > 0.05 and the t value is 7.39 > t table 3.29, so it can be concluded that H1 is rejected which means there is no influence of Fraud Triangel (X1) on (Y) trend fraudulent use of SOA funds. Based on the results of hypothesis testing that has been carried out, it is found that Personal Attitude (X2) has an effect on the use of SOA funds, this is known from the value of Sig. for the influence of Personal Attitude (X2) on Y the tendency of fraudulent use of SOA funds is 0.005 < 0.05 and the t value is 2.895 < t table 3.295, so it can be concluded that H1 is accepted which means that there is an influence of Personal Attitude (X2) on (Y) the use of funds. SOA. Personal Attitude has a Positive Effect on the use of SOA Funds.
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