Pengaruh Elemen Fraud Hexagon Theory dalam Mendeteksi Kecurangan pada Pengelolaan Dana Desa

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Authors

  • Arsyanda Fikiza Universitas Bengkulu
  • Halimatusyadiah Halimatusyadiah Universitas Bengkulu

DOI:

https://doi.org/10.54259/akua.v4i3.5156

Keywords:

Village Fund Management, Fraud, Fraud Hexagon Theory

Abstract

This study aims to determine the effect of six elements in the Fraud Hexagon Theory on the potential for fraud in the management of village funds. These elements consist of pressure, opportunity, rationalization, ability, arrogance, and collusion. This research uses a quantitative approach with Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis technique and data processing is done using SmartPLS version 4. The research population included all villages in Bengkulu Province. The sampling technique was conducted by purposive sampling, by selecting the three districts with the lowest Perception and Integrity Index scores, namely Central Bengkulu, Seluma, and Lebong, as the research locations. Respondents in this study were village heads in each of the selected areas. The results showed that five of the six elements in the Fraud Hexagon, namely opportunity, rationalization, ability, arrogance, and collusion, proved to have a significant effect on the potential for fraud in the management of village funds. In contrast, the pressure variable did not show a significant effect. This finding illustrates that not all elements in the theory have the same effect, so a greater supervisory focus is needed on the elements that are proven to be significant to minimize the risk of fraud at the village level.

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Author Biography

Halimatusyadiah Halimatusyadiah, Universitas Bengkulu

Lecturer, Department of Accounting, Faculty of Economics and Business, Bengkulu University

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Published

2025-07-10

How to Cite

Arsyanda Fikiza, & Halimatusyadiah, H. (2025). Pengaruh Elemen Fraud Hexagon Theory dalam Mendeteksi Kecurangan pada Pengelolaan Dana Desa: -. AKUA: Jurnal Akuntansi Dan Keuangan, 4(3), 510–522. https://doi.org/10.54259/akua.v4i3.5156

Issue

Vol. 4 No. 3 (2025): Juli 2025

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Articles

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Copyright (c) 2025 Arsyanda Fikiza, Halimatusyadiah Halimatusyadiah

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