Pengaruh Elemen Fraud Hexagon terhadap Fraud Pengelolaan Keuangan Daerah dengan Sistem Pengendalian Intern sebagai Variabel Moderasi pada Pemerintah Daerah di Wilayah Provinsi Sumatera Utara

Abstract

The findings of WDP opinions in several districts/cities in North Sumatra province indicate that there are one or more financial administrations that do not or have not met the standards of good financial management. Non-compliance with legislation will result in an increased tendency for fraud. With the spread of fraud cases, it is necessary to prevent and detect financial management fraud using the fraud hexagon theory. This research is a quantitative study which aims to analyze the influence of the fraud hexagon elements (pressure, opportunity, rationalization, capability, arrogance and collusion) on regional financial management fraud with the internal control system as a moderating variable. The population of this study was 34 Provincial/Regency/City Governments. Meanwhile, the number of samples was 7 Provincial/Regency/City governments. Then, 3 OPDs (Regional Apparatus Organizations) related to regional financial management were taken from each sample, namely Bappeda as OPD for regional financial planning, Regional Financial and Asset Agency as OPD for budgeting, implementation, administration, reporting and regional financial accountability, and Provincial/Regency/City Inspectorate as OPD for internal supervision of regional finance. In each OPD, 5 Regional Financial Management officials were taken, so that the total number of observations was 105 respondents. The analysis technique used is Partial Least Square (PLS), which is a component or variantbased Structural Equation Model (SEM). The results of data research prove that pressure has a significant effect on fraud. Opportunity has a significant effect on fraud. Rationalization has a significant effect on fraud. Capability has a significant effect on fraud. Arrogance has a significant effect on fraud and collusion has a significant effect on fraud. Meanwhile, the results of the moderation test show that the internal control system is unable to moderate the influence of the fraud hexagon elements (pressure, opportunity, rationalization, capability, arrogance and collusion) on regional financial management fraud.