PENDETEKSIAN FRAUDULENT FINANSIAL STATEMENT: PENGUJIAN FRAUD HEPTAGON THEORY PADA LAPORAN KEUANGAN DESA BUTUH

Diyanty Puspitasari; Nursiyami Nursiyami; Rusmiyatun Rusmiyatun

doi:10.61896/jeki.v4i3.268

Authors

Diyanty Puspitasari Sekolah Tinggi Ilmu Ekonomi Rajawali Purworejo
Nursiyami Nursiyami Sekolah Tinggi Ilmu Ekonomi Rajawali Purworejo
Rusmiyatun Rusmiyatun Sekolah Tinggi Ilmu Ekonomi Rajawali Purworejo

DOI:

https://doi.org/10.61896/jeki.v4i3.268

Keywords:

Arogansi, Budaya, Kompetensi, Kecurangan laporan keuangan, Teori Fraud Heptagon

Abstract

ABSTRAK

Besarnya dana publik yang dikelola pemerintah desa berpotensi membuka peluang kecurangan seperti pemalsuan atau manipulasi laporan keuangan yang dapat mengancam transparansi, akuntabilitas, dan kepercayaan publik. Karena kajian fraud heptagon theory di tingkat desa masih terbatas penelitian ini menguji pengaruh pressure, opportunity, rationalization, competence, arrogance, culture, dan religiosity terhadap fraudulent financial statement pada laporan keuangan desa butuh, kecamatan butuh, kabupaten purworejo. Menggunakan pendekatan kuantitatif dengan metode survei data dikumpulkan melalui kuesioner dari 23 responden yang terdiri dari perangkat desa, anggota permusyawaratan desa (BPD), pengurus BUMDES, dan tokoh Masyarakat yang terlibat langsung dalam pengelolaan keuangan desa. Data analisis dengan uji validitas, uji reabilitas, regresi linier berganda, uji koefisien determinasi, uji t dan uji f. Hasil analisis menunjukkan bahwa pressure, opportunity, competence, culture, dan religiosity terbukti berpengaruh signifikan terhadap fraudulent financial statement, sedangkan rationalization dan arrogance tidak berpengaruh signifikan. Temuan ini memperkuat relevansi fraud heptagon theory pada sektor publik khususnya pemerintahan desa sebagai dasar peningkatan transparansi, akuntabilitas, dan Langkah pencegahan kecurangan dalam pengelolaan keuangan desa.

ABSTRACT

The large amount of public funds managed by village governments creates opportunities for fraudulent financial such as the falsification or manipulation of financial statements. Threatening transparency, accountability, and public trust. sincen studies applying the fraud heptagon theory at the village level remain scare this research examines the influence of pressure, opportunity, rationalization, copetence, arrogance, culture, and religiosity on fraudulent financial statements in butuh village, butuh district, purworejo regency. Using a quantitative survey approach, data were collected from 23 respondents comprising village officials members of the village consultative body (BPD), BUMDES administrators and community leaders directly involved in village financial management. Data were analyzed using validity and reability tests, multiple linier regression, the coefficient of determination test, t - tests and f - tests. The results show that pressure, opportunity, competence, culture, and religiosity significantly influence fraudulent financial statement, while rationalization and arrogance do not these findings reinforce the relevance of fraud heptagon theory in the public sector particularly village government as a basic for enhancing transparency, and accountability, and fraud prevention in village financial management

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