Analysis of Fraud Hexagon and Machiavellian on Village Fund Fraud

This study aims to examine and analyze the effect of the fraud hexagon elements (pressure, opportunity (effectiveness of internal control), rationalization (organizational culture), ability, arrogance/ego (leadership style), collusion (unethical behavior)) and Machiavellian on the propensity for fraud. The population of this study consisted off all 2.088 village government officials in the Botolali Regency, and total 0f 336 samples were obtained using the Slovin formula. This study was analyzed by multiple linear regression using SPSS 23. The results showed that pressure, effectiveness of internal control, and ability have a negative effect on the propensity for fraud. However, there is no effect between organizational culture, leadership style, and unethical behavioron the propensity for fraud. Moreover, Machiavellian has a positive effect on the propensity for fraud.