EFFECT OF MONEY ETHICS AND THE USE OF SISKEUDES ON THE LEVEL OF FRAUD IN VILLAGE FUND MANAGEMENT WITH RELIGIOSITY AS A MODERATION VARIABLE
SYAH, M. SOFYAN FIRMAN
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The Village Fund is one of the most important part need by village officials in financing village government operations. The Village Fund has a big impact to village development undertaken by the Village Government. Village funds can be used for physical and non-physical development, however there are many management fraud of the village fund. This study intended to determine the effect of Money Ethics and the use of SISKEUDes to the fraud in village fund management and to see the moderating effect of religiosity on that relationship. The method analysis used in this study is Partial Least Square (PLS) with SmartPLS 3 as a test tool. The results of this study indicated thatreligiositysuccessfully modifies the effect of Money Ethics and the use of SISKEUDes to the Fraud in Village Fund Management. Money Ethics and the use of SISKEUDes directly affect Fraudulent Actions in Partial Village Fund Management. The variables of Money Ethic, Use of SISKEUDes and Religiosity affected Fraud in Village Fund Management as much as 98%.