Analisis Pengaruh Fraud Diamond Terhadap Potensi Kecurangan Program Bantuan Langsung Tunai Dana Desa pada Kabupaten Jombang

Analysis of The Effect of Fraud Diamond on The Potential for Fraud in The Village Fund Cash Transfer Program in Jombang District

     Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh elemen Fraud Diamond yang meliputi tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kapabilitas (capability) terhadap adanya potensi kecurangan program dana desa di Kabupaten Jombang, Jawa Timur. Sumber data pada penelitian ini diperoleh dari sumber data primer dengan penyebaran kuesioner kepada Kepala Desa dan perangkat desa di Kabupaten Jombang yang berasal dari Kecamatan Jombang, Kecamatan Mojoagung, Kecamatan Peterongan, dan Kecamatan Diwek. Jumlah populasi penelitian ini sebanyak 1.510 dengan total 315 sampel dan dipilih meng-gunakan teknik cluster random sampling. Teknik analisis data yaitu menggunakan regresi linier berganda dengan bantuan program aplikasi IBM SPSS 23. Hipotesis dalam penelitian ini yaitu unsur Fraud Diamond Theory yang terdiri dari tekanan, peluang, rasionalisasi, dan kapabilitas memiliki pengaruh terhadap potensi kecurangan dana desa di Kabupaten Jombang. Hasil pengujian menunjukkan bahwa seluruh hipotesis diterima yaitu elemen Fraud Diamond Theory berpengaruh terhadap potensi kecurangan program dana desa di Kabupaten Jombang.

Kata kunci: Fraud Diamond Theory, Dana Desa, Bantuan Langsung Tunai, Kabupaten Jombang

     This study was conducted with the aim of knowing the effect of Fraud Diamond elements which include pressure, opportunity, rationalization, and capability on the potential for fraud in the village fund program in Jombang Regency, East Java. This research uses quantitative methods, sources of data in this study were obtained from primary data sources by distributing questionnaires to village heads and village officials in Jombang Regency who came from Jombang District, Mojoagung District, Peterongan District, and Diwek District. The total population of this study was 1.510 with a total of 315 samples and was selected using cluster random sampling technique. The data analysis technique I using multiple linier regression with the help of the IBM SPSS 23 application program. The hypothesis in this study is that the Fraud Diamond Theory elements consisting of pressure, opportunity, rationalization, and capability has an influence on the potential for fraud in village funds in Jombang Regency. The test results show that all hypotheses are accepted, namely the Fraud Diamond Theory element affects the potential for fraud in the village funf program in Jombang Regency..

Keywords: Fraud Diamond Theory, Village Fund, Cash Transfer Program,  Jombang Regency