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All Journal Gorontalo Accounting Journal
Dina Rohanisa
Surabaya State University
Economics, Econometrics & Finance

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Pengaruh Elemen Fraud Diamond Terhadap Potensi Kecurangan Pengelolaan Dana Desa Dina Rohanisa; Loggar Bhilawa
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2158

Abstract

This research aims to examine the effect of pressure, opportunity, rationalization, and capability on the potential for fraud in the management of village funds in Cilacap Regency. The data used are primary data sources by distributing questionnaires to village heads and village officials in Cilacap Regency. The data analysis model used is multiple linear regression. The results of the study show that pressure, opportunity, rationalization, and capability have a significant positive effect on the potential of village fund fraud.
Co-Authors Loggar Bhilawa