ANALISIS TEORI GONE DAN MORALITAS INDIVIDU DALAM MENDEKTEKSI FAKTOR PENYEBAB FRUAD DANA DESA
Keywords:
Teori gone, moralitas individu, fraud dana desaAbstract
Program Dana Desa telah banyak memberikan dampak positif terhadap pembangunan di desa, namun dalam pengelolaannya masih menyisakan berbagai macam permasalahan yang terkait dengan fraud dana desa. Terdapat beberapa faktor yang mendorong seseorang melakukan fraud, yakni Greed, Opportunity, Need dan Exposure yang sering disebut dengan teori GONE, dan faktor lainnya adalah moralitas individu. Tujuan penelitian untuk menganalisis dan membuktikan secara empiris pengaruh Greed, Opportunities, Need, Exposes dan moralitas individu terhadap fraud dana desa. Jenis penelitian merupakan penelitian kuantitatif dengan populasi seluruah aparat di 8 Desa se Kecamatan Galesong Utara Kabupaten Gowa. Teknik penarikan sampel purposive sampling dengan kriteria tertentu sehingga jumlah sampel sekaligus menjadi responden sebanyak 64 aparat desa. Teknik analisi data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan greed, opportunity dan need berpengaruh positif signifikan terhadap fraud dana desa. Sedangkan exsposes dan moralitas individu berpengaruh negatif signifikan terhadap fraud dana desa.
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