PENGARUH ELEMEN FRAUD HEXAGON TERHADAP POTENSI KECURANGAN PENGELOLAAN DANA DESA DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERASI

THE INFLUENCE OF FRAUD HEXAGON ELEMENTS ON THE POTENTIAL FOR FRAUD IN VILLAGE FUND MANAGEMENT WITH RELIGIOSITY AS A MODERATING VARIABEL

Penelitian ini bertujuan untuk menganalisis pengaruh elemen fraud hexagon terhadap potensi kecurangan pengelolaan dana desa dengan religiusitas sebagai variabel moderasi. Sampel sebanyak 200 perangkat desa di Kabupaten Trenggalek dianalisis menggunakan PLS-SEM melalui SmartPLS 4.0. Hasil penelitian menunjukkan bahwa keefektifan sistem pengendalian internal dan kompetensi aparatur berpengaruh positif signifikan, sedangkan budaya organisasi dan koneksi politik berpengaruh negatif signifikan. Kesesuaian kompensasi dan moralitas aparatur tidak berpengaruh signifikan. Religiusitas hanya memoderasi hubungan keefektifan sistem pengendalian internal terhadap kecurangan, namun tidak memoderasi hubungan kesesuaian kompensasi, budaya organisasi, kompetensi aparatur, moralitas aparatur, dan koneksi politik.

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 total of 200 village officials in Trenggalek Regency were selected as the sample and analyzed using PLS-SEM with SmartPLS 4.0. The results show that the effectiveness of internal control systems and the competence of apparatus have a significant positive effect, while organizational culture and political connections have a significant negative effect. Compensation suitability and apparatus morality do not have a significant effect. Religiosity moderates only the relationship between the effectiveness of internal control systems and fraud, but does not moderate the relationships of compensation suitability, organizational culture, apparatus competence, apparatus morality, or political connections with fraud.