The Influence of Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion on Village Fund Fraud with Morality as a Moderating Variable
This research aims to determine the influence of pressure, opportunity, rationalization, capability, arrogance, and collusion on village fund fraud with morality as a moderating variable in the village government of Sampang Regency. The subjects of this research were village government officials, in...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2024-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2024/21/shsconf_icdsa2024_01004.pdf |
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| author | Suryandari Erni Moaffafah |
| author_facet | Suryandari Erni Moaffafah |
| author_sort | Suryandari Erni |
| collection | DOAJ |
| description | This research aims to determine the influence of pressure, opportunity, rationalization, capability, arrogance, and collusion on village fund fraud with morality as a moderating variable in the village government of Sampang Regency. The subjects of this research were village government officials, including the villagehead, village secretary, and head of financial affairs, who had served or were currently serving for at least two years, employing a purposive sampling technique. In this research, the primary survey research method was used by distributing 216 questionnaires to 72 villages in Sampang Regency. A total of 180 questionnaires were returned and can be processed utilizing SmartPLS software version 4.0.9.8. The results of this research unveiled that capability and arrogance positively influenced village fund fraud, and morality could weaken the positive influence of opportunity and arrogance on village fund fraud. |
| format | Article |
| id | doaj-art-fd3feda6a1a548359d376ba4508f44c6 |
| institution | Kabale University |
| issn | 2261-2424 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj-art-fd3feda6a1a548359d376ba4508f44c62024-12-06T10:48:26ZengEDP SciencesSHS Web of Conferences2261-24242024-01-012010100410.1051/shsconf/202420101004shsconf_icdsa2024_01004The Influence of Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion on Village Fund Fraud with Morality as a Moderating VariableSuryandari Erni0Moaffafah1Department of Accounting, Faculty of Economics and Business, Universitas MuhammadiyahDepartment of Accounting, Faculty of Economics and Business, Universitas MuhammadiyahThis research aims to determine the influence of pressure, opportunity, rationalization, capability, arrogance, and collusion on village fund fraud with morality as a moderating variable in the village government of Sampang Regency. The subjects of this research were village government officials, including the villagehead, village secretary, and head of financial affairs, who had served or were currently serving for at least two years, employing a purposive sampling technique. In this research, the primary survey research method was used by distributing 216 questionnaires to 72 villages in Sampang Regency. A total of 180 questionnaires were returned and can be processed utilizing SmartPLS software version 4.0.9.8. The results of this research unveiled that capability and arrogance positively influenced village fund fraud, and morality could weaken the positive influence of opportunity and arrogance on village fund fraud.https://www.shs-conferences.org/articles/shsconf/pdf/2024/21/shsconf_icdsa2024_01004.pdf |
| spellingShingle | Suryandari Erni Moaffafah The Influence of Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion on Village Fund Fraud with Morality as a Moderating Variable SHS Web of Conferences |
| title | The Influence of Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion on Village Fund Fraud with Morality as a Moderating Variable |
| title_full | The Influence of Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion on Village Fund Fraud with Morality as a Moderating Variable |
| title_fullStr | The Influence of Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion on Village Fund Fraud with Morality as a Moderating Variable |
| title_full_unstemmed | The Influence of Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion on Village Fund Fraud with Morality as a Moderating Variable |
| title_short | The Influence of Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion on Village Fund Fraud with Morality as a Moderating Variable |
| title_sort | influence of pressure opportunity rationalization capability arrogance and collusion on village fund fraud with morality as a moderating variable |
| url | https://www.shs-conferences.org/articles/shsconf/pdf/2024/21/shsconf_icdsa2024_01004.pdf |
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