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Pengaruh Elemen Fraud Hexagon Terhadap Kecurangan Pengolaan Dana Desa (Studi Pada Pemerintah Desa Kecamatan Sidoarjo)
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Clariesta, Vasya
Subject
HD28 Management. Industrial Management 
Datestamp
2023-05-09 02:24:57 
Abstract :
To prove that there is a connection between the elements of Collusion, Opportunity,Pressure, Rationalization, Arrogance, and Competence in the hexagon fraud against Village Fund Management Fraud in Sidoarjo District. Thisobservation method with quantitative observation through descriptive assessment.This observation uses data collection techniques in the form of primary data by distributing questionnaires. The sample on observation with a total of 132 informants with the Lemeshow formula as the calculation method. The style of observational analysis used descriptive statistics by testing the hypothesis throughthe t test, f test, coefficient of determination, and multiple linear regression aswell as testing the quality of the data and its classical assumptions. This observation results if Collusion, Opportunity, Pressure, Rationalization, Arrogance have significant positive results on fraud in the village government in the Sidoarjo sub-district. Keywords: Hexagone Fraud Elements Against Village Fund Fraud. 
Institution Info

Universitas Wijaya Kusuma Surabaya