Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The determinant of the financial fraud of the village fund management
Dublin Core
Title
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The determinant of the financial fraud of the village fund management
The determinant of the financial fraud of the village fund management
Subject
compensation; financial fraud; morality; organizational ethical culture; village fund management
Description
We examine the relationship between compensation, morality, organizational ethical culture, and financial fraud. The respondents were fifty-two village officials in Weru Subdistrict, Central Java Sukoharjo District who were directly responsible for managing village funds. They were selected using a purposive sampling method. Data was collected by means of the questionnaire was distributed and then, the data were analyzed using Path analysis with WarpPLS software. We found that morality had a positive and significant effect on compensation and organizational ethical culture, as well as a negative and significant effect on financial fraud. Organizational ethical culture proved to have a negative and significant effect on financial fraud.
Compensation does not have a significant effect on the ethical culture of the organization and financial fraud. The other result shows that the organizational ethical culture had proven to be a mediator of the relationship between morality and financial fraud. Meanwhile, there is no proven significant relationship between the suitability of compensation for financial fraud through the ethical culture of the organization. Also, the study confirmed that the morality and ethical culture of the organization are factors that can reduce the occurrence of financial fraud. Hence, the village
government is expected to have better organizational morality and ethical culture.
Compensation does not have a significant effect on the ethical culture of the organization and financial fraud. The other result shows that the organizational ethical culture had proven to be a mediator of the relationship between morality and financial fraud. Meanwhile, there is no proven significant relationship between the suitability of compensation for financial fraud through the ethical culture of the organization. Also, the study confirmed that the morality and ethical culture of the organization are factors that can reduce the occurrence of financial fraud. Hence, the village
government is expected to have better organizational morality and ethical culture.
Creator
Fachrurrozie, Agus Wahyudin, Ahmad Nurkhin, Hasan Mukhibad, Kardiyem, Fadhilah Mahanani Saputri
Source
http://jurnal.unmer.ac.id/index.php/jkdp
Publisher
Universitas Merdeka Malang
Date
January 2020
Contributor
Sri Wahyuni
Rights
ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print)
Format
PDF
Language
English
Type
Text
Coverage
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Files
Collection
Citation
Fachrurrozie, Agus Wahyudin, Ahmad Nurkhin, Hasan Mukhibad, Kardiyem, Fadhilah Mahanani Saputri, “Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The determinant of the financial fraud of the village fund management,” Repository Horizon University Indonesia, accessed April 26, 2025, https://repository.horizon.ac.id/items/show/4723.
The determinant of the financial fraud of the village fund management,” Repository Horizon University Indonesia, accessed April 26, 2025, https://repository.horizon.ac.id/items/show/4723.