| dc.contributor.advisor | | |
| dc.contributor.author | FAHJAR, FAHJAR | |
| dc.date.accessioned | 2020-01-27T07:01:49Z | |
| dc.date.available | 2020-01-27T07:01:49Z | |
| dc.date.issued | 2019-12-09 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/31330 | |
| dc.description | This research aims to analyze the influence of the position of the village apparatus, financial pressure, competence of the village apparatus, ineffective monitoring, system weakness, rationalization towards fraud in village funds and religiosity as a moderating variable of rationalization towards fraud in village funds. This research was reviewed from the perspective of village apparatus. This study using convenience sampling method conducted in the Special Province of Yogyakarta. The type of data used is primary data. By adopting the pentagon fraud theory, this study revealed seven hypotheses tested using SEM-PLS analysis tools through the SmartPLS v3.0 application. The results showed that the position of the village apparatus, financial pressure, rationalitation, and system weakness had a positive effect on fraud behavior in village funds, while the competence of village officials and inefective monitoring did not significantly influence fraud in village funds. Meanwhile, religiosity has been proven to weaken the positive influence of rationalization on fraud in village funds. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk menganalisis pengaruh Jabatan Aparatur Desa, Financial Pressure, Kompetensi Aparatur Desa, Ineffective Monitoring, Sistem Weakness, Rasionalisasi terhadap Fraud pada Dana Desa dan Religiusitas sebagai moderasi variabel Rasionalisasi terhadap Fraud pada Dana Desa. Penelitian ini ditinjau dari perspektif aparatur desa. Pengambilan sampel pada penelitian ini menggunakan metode convenience sampling yang dilakukan di Provinsi Daerah Istimewa Yogyakarta. Jenis data yang digunakan adalah data primer. Dengan mengadopsi teori fraud pentagon, penelitian ini menurunkan tujuh hipotesis yang diuji dengan menggunakan alat analisis SEM-PLS melalui aplikasi SmartPLS v3.0. Hasil penelitian menunjukan bahwa Jabatan Aparatur Desa, Financial Pressure, Rasionalisasi, dan Sistem Weakness berpengaruh positif terhadap Fraud pada Dana Desa, sedangkan Kompetensi Aparatur Desa dan Ineffective Monitoring tidak berpengaruh secara signifikan terhadap Fraud pada Dana Desa. Sementara itu, Religiusitas terbukti melemahkan pengaruh positif Rasionalisasi terhadap Fraud pada Dana Desa. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | POSITION OF THE VILLAGE APPARATUS FINANCIAL PRESSURE | en_US |
| dc.subject | JABATAN APARATUR DESA | en_US |
| dc.subject | VILLAGE APPARATUS COMPETENCIES | en_US |
| dc.subject | FINANCIAL PRESSURE | en_US |
| dc.subject | INEFFECTIVE MONITORING | en_US |
| dc.subject | KOMPETENSI APARAT DESA | en_US |
| dc.subject | SYSTEM WEAKNESS | en_US |
| dc.subject | INEFFEVTIVE | en_US |
| dc.subject | RATIONALIZATION | en_US |
| dc.subject | MONITORING | en_US |
| dc.subject | AND RELIGIOSITY | en_US |
| dc.subject | RASIONALISASI | en_US |
| dc.subject | RELIGIUSITAS | en_US |
| dc.title | DETERMINAN FRAUD DANA DESA: ANALISIS FRAUD PENTAGON | en_US |
| dc.title.alternative | (Studi Empiris pada Aparatur Pemerintah Desa di Lingkup Pemerintahan Desa Provinsi Daerah Istimewa Yogyakarta) | |
| dc.type | Thesis SKR FEB 808 | en_US |
