Pengaruh Elemen Fraud Diamond terhadap Potensi Kecurangan Dana Desa di Kabupaten Blitar
The Effect of Fraud Diamond Elements on the Potential of Village Fund Fraud, Blitar District, Indonesia
Penelitian ini bertujuan untuk mengetahui pengaruh tekanan, kesempatan, rasionalisasi, dan kapabilitas terhadap potensi kecurangan dana desa di Kabupaten Blitar. Penelitian ini menggunakan sumber data primer dengan menyebarkan kuesioner kepada para kepala desa dan perangkat desa di Kabupaten Blitar yang berasal dari Kecamatan Ponggok, Kecamatan Kanigoro, Kecamatan Nglegok, dan Kecamatan Srengat. Sampel yang digunakan sebanyak 300 responden yang dipilih dengan menggunakan teknik cluster random sampling. Teknik analisis data menggunakan regresi linier berganda dengan program aplikasi SPSS 23. Hipotesis dalam penelitian ini yaitu elemen fraud diamond yang terdiri dari tekanan, kesempatan, rasionalisasi dan kapabilitas berpengaruh positif signifikan terhadap potensi kecurangan dana desa. Hasil pengujian menunjukkan bahwa tekanan tidak berpengaruh terhadap potensi kecurangan dana desa, sedangkan kesempatan, rasionalisasi, dan kapabilitas berpengaruh positif signifikan terhadap potensi kecurangan dana desa.
This study aims to determine the effect of pressure, opportunity, rationalization, and capability on the potential of fraudulent village funds in Blitar Regency. This study uses primary data sources by distributing questionnaires to village heads and village officials in Blitar Regency who come from the Ponggok District, Kanigoro District, Nglegok District, and Srengat District. The sample used was 300 respondents who were selected using the cluster random sampling technique. The data analysis technique uses multiple linear regression with the SPSS 23 application program. The hypothesis in this study is that the fraud diamond element consisting of pressure, opportunity, rationalization and capability has a significant positive effect on the potential of village fund fraud. The test results show that pressure has no effect on the potential of village fund fraud, while opportunity, rationalization, and capability have a significant positive effect on the potential of village fund fraud.