@thesis{thesis,
		author={Endahsari  Devi},
		title ={PENGARUH CROWE’S PENTAGON TERHADAP TINGKAT FRAUD
PENGELOLAAN DANA DESA (DD)
(Studi Kasus di Beberapa Desa di Kabupaten Sukabumi)},
		year={2020},
		url={https://eprints.ummi.ac.id/1988/},
		abstract={Devi Endahsari (1630611103) University of Muhammadiyah Sukabumi. The Influence of the Crowe?s Pentagon Against the Fraud Level of Village Fund Management in several Villages in Sukabumi.
This study aims to determine the effect of Pressure, Opportunity, Rasionalization, Competence, and Arrogance partially and simultaneously on the level of fraud in village fund management. This study uses a quantitative method with an associative approach. The data used in this study are primary data obtained from distributing questionnaires to the Village Government in several Villages in Sukabumi, of the 98 questionnaires distributed were 97 questionnaires. Data analysis was performed using IBM SPSS 26 for Windows software. 
The results of this study indicate that Pressure and Opportunity do not significantly influence the level of fraud in village fund management, whereas Justification, Ability, and Arrogance significantly influence the level of fraud in village fund management. But it simultaneously states that Pressure, Opportunity, Justification, Ability, and Arrogance have a significant effect on the level of fraud in village fund management.}
		}