PERSEPSI PEMERINTAH DESA TERHADAP FRAUD TENDENCY DAN MORALITAS INDIVIDU (PENGUJIAN FRAUD PENTAGON THEORY)

Mustikawati, Febri (2025) PERSEPSI PEMERINTAH DESA TERHADAP FRAUD TENDENCY DAN MORALITAS INDIVIDU (PENGUJIAN FRAUD PENTAGON THEORY). Thesis thesis, STIE Bank BPD Jateng.

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Abstract

This study examines village government officials’ perceptions of fraud propensity and the moderating effect of individual morality within the fraud pentagon framework. Fraudulent behavior is driven by five factors: pressure, opportunity, rationalization, competency, and arrogance. Individual morality serves as a moderating variable influencing these relationships. A quantitative approach employed structured questionnaires distributed to village government employees in 15 villages across Grobogan Regency, Indonesia, yielding 99 valid responses from village heads and officials. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS. Results show that pressure does not significantly affect fraud propensity, and individual morality does not moderate relationships between pressure, rationalization, competency and arrogance towards fraud propensity. Opportunity, rationalization, competency, and arrogance have significant positive effects on fraud propensity. Individual morality moderates the relationship between opportunity and fraud propensity. These findings enhance understanding of fraud risk factors in local governance and highlight the role of moral integrity in mitigating fraudulent acts.

Item Type:	Thesis (Thesis)
Additional Information:	Penelitian ini bertujuan untuk mengetahui persepsi Pemerintah Desa terhadap fraud tendency dan moralitas individu dengan menggunakan pengujian fraud pentagon theory. Kecurangan dapat terjadi karena adanya tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), kemampuan (competency), arogan (arogance) dengan variabel moderasi berupa moralitas individu. Penelitian menggunakan metode survei dengan pengisian kuesioner kepada Pegawai Pemerintah Desa yang menjadi sampel pada Kabupaten Grobogan terdiri dari 15 Desa yang tersebar di Kabupaten Grobogan dengan jumlah responden sebanyak 99 responden yang terdiri dari kepala desa dan perangkat desa. Pengolahan data menggunakan analisis Structural Equation Modeling (SEM) dengan bantuan software Smart-PLS. Berdasarkan pengujian diketahui bahwa tekanan tidak berpengaruh positif terhadap kecenderungan kecurangan serta moralitas individu tidak memoderasi hubungan antara tekanan, rasionalisasi, kemampuan dan arogansi terhadap kecenderungan kecurangan. Sedangkan kesempatan, rasionalisasi, kemampuan dan arogansi berpengaruh positif terhadap kecenderungan kecurangan. Moralitas individu memoderasi hubungan antara kesempatan dan kecenderungan kecurangan.
Uncontrolled Keywords:	Fraud tendency, fraud pentagon theory, moralitas individu
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Wisudawan S2
Date Deposited:	18 Sep 2025 03:23
Last Modified:	18 Sep 2025 03:23
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/2473

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