CD Tesis

Analisis Kecurangan Pada Pengelolaan Dana Desa Dalam Perspektif The Hexagon’s Theory

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This research aims to examine and analyze the factors that influence to
fraud in the management of village funds in the perspective of hexagon theory in
Rokan Hulu Regency in Riau Province. The population in this study were all
village officials in Rokan Hulu Regency, Riau Province. using probability
sampling method with Simple random sampling technique. The research
hypothesis testing was carried out with a Partial Least Square (PLS) based
Structural Equation Model (SEM) approach.
Based on the results of research only stimulus (obedience pressure),
capability (competence), collusion (unethical act), oportunity ( Internal control)
have a effect on fraud. Meanwhile, Razionalitation (organizational culture) and
Ego (leadership style) do not affect fraud. This research was only carried out
within the scope of the local government of Rokan Hulu district, so the results of
this study were more representative of the situation locally. The results of this
study confirm that there are several factors that can cause fraud to occur, and
therefore village officials should jointly improve the quality of village fund
management.
Keywords: Stimulus, capability, collusion, oportunity, razionalitation, ego,
hexagon, village fund.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0018)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xii, 173 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0018)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

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