UNVEILING FRAUD SCHEMES IN NORTH MALUKU'S BUDGETING: A DUAL ANALYSIS OF PENTAGON FRAUD AND PLANNED BEHAVIOR THEORIES
Based on the Pentagon fraud theory and Planned Behavior theory, this study aimed to see the factors influencing fraud behavior in the planning and budgeting process. Each of these factors is represented by proxies of external pressure (pressure), information system weaknesses (opportunity), organizational ethical culture (rationalization), arrogance and intention, as well as attitudes, subjective norms, and behavioral control (capability). The research sample was determined using the purposive sampling method, consisting of Inspectorate Auditors, Provincial TAPD, District/City TAPD, Provincial Planning Section, District/City Planning Section, Provincial BPKAD Budget Field, and District/City BPKAD Budget Field in North Maluku Province. The data were analyzed by descriptive quantitative methods, which were tested using Partial Least Square (PLS). The results showed that pressure, opportunity, and rationalization positively affect fraud in planning and budgeting; attitude and arrogance do not affect the intention to commit fraud. In contrast, behavioral control affects the intent to commit fraud, and the intention to commit fraud affects fraud in planning and budgeting.
Fraud, Pentagon Fraud Theory, Planned Behavior Theory, Planning Fraud And Budgeting.