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All Journal Profita : Komunikasi Ilmiah dan Perpajakan J-CEKI
Frida Widyawati Triasningrum
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Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Profita : Komunikasi Ilmiah dan Perpajakan

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Analisis Fraud Diamond Theory dalam Pengelolaan Dana Desa Mukhlas Adi Putra; Frida Widyawati Triasningrum; Sarastanto Aulia Heru Pranoto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.007

Abstract

This article defines that Fraud Diamond Theory is a tool to detect acts of fraud that occur in the use of village funds in Guntur Regency, Demak Regency. Proxies used in Fraud Diamond Theory are transparency on the pressure variable, ineffective monitoring on the opportunity variable, external audit quality on the rationalization variable, and positioning on the ability variable. The population in this study were all village officials found in Guntur District. The method used is nonprobability sampling and sampling cuota. There are 18 villages in Guntur District and 10 villages will be given 10 copies of each questionnaire. The questionnaire returned 153 copies of the 180 distributed questionnaires. Multiple linear regression was used in the analysis of test data with the help of the SPSS Version 21 software program. This study found that pressure and rationalization did not significantly affect fraud detection. Whereas opportunity and capability will significantly influence fraud detection on the use of village funds
Co-Authors Putra, Mukhlas Adi Sarastanto Aulia Heru Pranoto Yovita Mumpuni Hartarini