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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Septiani, Leni Duwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of the Fraud Hexagon Element on the Potential for Fraud in Village Fund Management with Religiosity as a Moderating Variable Septiani, Leni Duwi; Bhilawa, Loggar
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.525

Abstract

This study aims to analyze the influence of the fraud hexagon elements on the potential for fraud in village fund management with religiosity as a moderating variable. A sample of 200 village officials in Trenggalek Regency was analyzed using PLS-SEM through SmartPLS 4.0. The results showed that the effectiveness of the internal control system and apparatus competence had a significant positive effect, while organizational culture and political connections had a significant negative effect. Compensation suitability and apparatus morality did not have a significant effect. Religiosity only moderated the relationship between the effectiveness of the internal control system and fraud, but did not moderate the relationship between compensation suitability, organizational culture, apparatus competence, apparatus morality, and political connections.
The Effect of the Fraud Hexagon Element on the Potential for Fraud in Village Fund Management with Religiosity as a Moderating Variable Septiani, Leni Duwi; Bhilawa, Loggar
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.525

Abstract

This study aims to analyze the influence of the fraud hexagon elements on the potential for fraud in village fund management with religiosity as a moderating variable. A sample of 200 village officials in Trenggalek Regency was analyzed using PLS-SEM through SmartPLS 4.0. The results showed that the effectiveness of the internal control system and apparatus competence had a significant positive effect, while organizational culture and political connections had a significant negative effect. Compensation suitability and apparatus morality did not have a significant effect. Religiosity only moderated the relationship between the effectiveness of the internal control system and fraud, but did not moderate the relationship between compensation suitability, organizational culture, apparatus competence, apparatus morality, and political connections.
Co-Authors Loggar Bhilawa