Financial Behavior and Locus of Control: Key Factors in Understanding Financial Fraud Tendencies
Keywords:
Financial Behavior Financial Fraud Tendency; Internal Locus of Control; Village Officials
Abstract
Fraud is a serious challenge and threat gacor slot faced by various institutions and organizations. Financial reporting fraud is relatively rare but has a greater impact on losses. Financial pressure, opportunities and rationalization drive individuals to engage in fraudulent behavior (fraud). This study aims to determine whether financial behavior and internal locus of control influence the gacor slot tendency toward financial fraud. A total of 401 village officials were sampled in Deli Serdang Regency and measured using multiple regression analysis. The results showed a negative influence of financial behavior and internal locus of control on financial fraud tendencies, contributing 25.8% simultaneously. The implications of this study are expected for village officials gacor slot should enhance their internal locus of control and establish healthy management of financial management, through training and workshops.
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Perry, V. G., & Morris, M. D. (2005). Who is in control? the role of self-perception, knowledge, and income in explaining consumer financial behavior. In Journal of Consumer Affairs (Vol. 39, Issue 2). https://doi.org/10.1111/j.1745-6606.2005.00016.x
Rahmarta, V., Pontoh, G. T., & Said, D. (2024). Kekuatan Organisasional Dan Sistem Dalam Pencegahan Fraud: Suatu Tinjauan System Literature Review. Substansi: Sumber Artikel Akuntansi Auditing Dan Keuangan Vokasi, 8(1), 28–43. https://doi.org/
Sabri, M. F., Anthony, M., Law, S. H., Rahim, H. A., Burhan, N. A. S., & Ithnin, M. (2024). Impact of financial behaviour on financial well-being: evidence among young adults in Malaysia. Journal of Financial Services Marketing, 29(3). https://doi.org/10.1057/s41264-023-00234-8
Sandhu, N. (2022). Red flag behaviors in financial services frauds: a mixed-methods study. Journal of Financial Regulation and Compliance, 30(2). https://doi.org/10.1108/JFRC-01-2021-0005
Subaida, I. (2024). The Influence of Financial Behavior on Financial Well-Being Through Financial Satisfaction. Jurnal Ekonomi Pembangunan, 22(01), 30–39. https://doi.org/10.22219/jep.v22i01.29654
Sugiyono. (2022). Metode Penelitian Kuantitatif (Cetakan ke). Alfabeta.
Wells, J. T. (2017). Corporate Fraud Handbook: Prevention and Detection (5th Editio). John Wiley & Son Publishing.
White, N., Packard, K., Kalkowski, J., Walters, R., Haddad, A. R., Flecky, K., Rusch, L., Furze, J., Black, L., & Peterson, J. (2023). Improving Health through Action on Economic Stability: Results of the Finances First Randomized Controlled Trial of Financial Education and Coaching in Single Mothers of Low-Income. American Journal of Lifestyle Medicine, 17(3). https://doi.org/10.1177/15598276211069537
Anandya, D., & Ramadhana, K. (2024). Laporan Hasil Pemantauan Tren Korupsi Tahun 2023. Indonesia Corruption Watch, 1–51.
Arianti, W., & Irwanto, I. (2021). Stres Kerja: Penyebab, Dampak dan Strategi Mengatasinya (Studi Kasus Jurnalis Media Daring Rubrik Kriminal). Psikodimensia, 20(2). https://doi.org/10.24167/psidim.v20i2.3693
Aristei, D., & Gallo, M. (2021). Financial knowledge, confidence, and sustainable financial behavior. Sustainability (Switzerland), 13(19). https://doi.org/10.3390/su131910926
Azdi, A. R., & Nurwahid, R. H. (2024). Korupsi Dan Kegagalan Etika Dalam Administrasi Publik : Dampak Pada Pelayanan Masyarakat. 11(02), 776–791.
Bai, R. (2023). Impact of financial literacy, mental budgeting and self control on financial wellbeing: Mediating impact of investment decision making. PLoS ONE, 18(11 November). https://doi.org/10.1371/journal.pone.0294466
Brilianti, T. R., & Lutfi, L. (2020). Pengalaman Keuangan , dan Pendapatan terhadap Perilaku Keuangan Keluarga. Journal of Business and Banking, 9(2), 1–17.
Christian, N., & Ricardo, P. (2022). Kajian Impact of Fraud: Nasional Dan Internasional. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(2), 102–117.
Christian, N., & Veronica, J. (2022). Dampak Kecurangan Pada Bidang Keuangan Dan Non-Keuangan Terhadap Jenis Fraud Di Indonesia. Jurnal Riset Akuntansi Mercu Buana, 8(1), 91–102.
Cressey, D. R. (1953). Other people’s money; a study of the social psychology of. In Free Press.
Dewantara, A. (2022). Hindari Fraud di Sektor Publik, Tingkatkan Pelayanan kepada Stakeholders. DJKN.
Dewi, I. G. A. O. K., Sudiana, I. W., & Putra, I. P. D. S. (2021). Pengaruh Locus Of Control Dan Moralitas Individu Terhadap Kecendrungan Kecurangan Akuntansi. Hita Akuntansi Dan Keuangan, 2(1). https://doi.org/10.32795/hak.v2i1.1507
Dewi, N. K. P. P., & Rasmini, N. K. (2019). Pengaruh Kompetensi SDM dan Locus Of Control Pada Pencegahan Fraud dalam Pengelolaan Dana Desa. E-Jurnal Akuntansi, 29(3). https://doi.org/10.24843/eja.2019.v29.i03.p12
Fausta, G. J., & Nelvirita, N. (2022). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Locus of Control terhadap Kecenderungan Kecurangan Akuntansi. JURNAL EKSPLORASI AKUNTANSI, 4(2). https://doi.org/10.24036/jea.v4i2.536
Fuji, K. T., White, N. D., Packard, K. A., Kalkowski, J. C., & Walters, R. W. (2024). Effect of a Financial Education and Coaching Program for Low-Income, Single Mother Households on Child Health Outcomes. Healthcare (Switzerland), 12(2). https://doi.org/10.3390/healthcare12020127
Ganeuari, N. P. D., & Adiputra, I. M. P. (2023). Pengaruh Pengendalian Internal, Internal Locus of Control, Dan Bystander Effect Terhadap Kecurangan Pada Lembaga Perkreditan Desa Di Kecamatan Kintamani. Vokasi : Jurnal Riset Akuntansi, 12(2), 86–95. https://doi.org/10.23887/vjra.v12i2.61921
George, D., & Mallery, P. (2010). SPSS for Windows Step by Step: A Simple Guide and Reference Fourth Edition. Boston: Pearson Education.
Grable, J. E., Park, J. Y., & Joo, S. H. (2009). Explaining financial management behavior for koreans living in the united states. Journal of Consumer Affairs, 43(1). https://doi.org/10.1111/j.1745-6606.2008.01128.x
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling. In Sage Publication (Issues 1–2). Sage Publication. https://doi.org/10.1016/j.lrp.2013.01.002
Haryadi, P. (2024). Dana Desa 2025 Deli Serdang Rp373,3 miliar, Berikut Rincian per Desa: Simak yang Terbesar dari Abjad P-W. Rakyatbengkulu.Disway.Id. https://rakyatbengkulu.disway.id/read/689639/dana-desa-2025-deli-serdang-rp3733-miliar-berikut-rincian-per-desa-simak-yang-terbesar-dari-abjad-p-w?utm_source=chatgpt.com
Helali, B. A.-N., Mohamad, H. S., & Eliwa, S. M. (2022). The Relationship between Locus of Control and Psychological Well-Being among Hemodialysis Patients. Egyptian Journal of Health Care, 13(1). https://doi.org/10.21608/ejhc.2022.221395
Hendryadi, H. (2017). Pengembangan Skala Locus of Control. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 2(3), 417–424. https://doi.org/10.36226/jrmb.v2i3.76
Lingga, R. A. (2019). Dimensi Fraud Triangle Sebagai Determinan Kecenderungan Kecurangan (Fraud) Pada Proses Akuntansi Dimensi Fraud Triangle Sebagai Determinan. Call for Papers Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, April.
Mallo, C. K., Trang, I., & Saerang, R. T. (2022). Pengaruh Internal Locus of Control dan External Locus of Control Terhadap Kepuasan Kerja Pegawai Kantor Kecamatan Sario. Jurnal EMBA, 10(1), 91–100.
Montgomery, D. C., Peck, E. A., & Vining, G. G. (2021). Introduction to Linear Regression Analysis (6th ed). John Wiley & Son.
Nur’Illiyyien, Haliah, & Kusumawati, A. (2023). Reinventing Government Dalam Pencegahanfraudpadasektorpublik. 6, 259–265.
Perry, V. G., & Morris, M. D. (2005). Who is in control? the role of self-perception, knowledge, and income in explaining consumer financial behavior. In Journal of Consumer Affairs (Vol. 39, Issue 2). https://doi.org/10.1111/j.1745-6606.2005.00016.x
Rahmarta, V., Pontoh, G. T., & Said, D. (2024). Kekuatan Organisasional Dan Sistem Dalam Pencegahan Fraud: Suatu Tinjauan System Literature Review. Substansi: Sumber Artikel Akuntansi Auditing Dan Keuangan Vokasi, 8(1), 28–43. https://doi.org/
Sabri, M. F., Anthony, M., Law, S. H., Rahim, H. A., Burhan, N. A. S., & Ithnin, M. (2024). Impact of financial behaviour on financial well-being: evidence among young adults in Malaysia. Journal of Financial Services Marketing, 29(3). https://doi.org/10.1057/s41264-023-00234-8
Sandhu, N. (2022). Red flag behaviors in financial services frauds: a mixed-methods study. Journal of Financial Regulation and Compliance, 30(2). https://doi.org/10.1108/JFRC-01-2021-0005
Subaida, I. (2024). The Influence of Financial Behavior on Financial Well-Being Through Financial Satisfaction. Jurnal Ekonomi Pembangunan, 22(01), 30–39. https://doi.org/10.22219/jep.v22i01.29654
Sugiyono. (2022). Metode Penelitian Kuantitatif (Cetakan ke). Alfabeta.
Wells, J. T. (2017). Corporate Fraud Handbook: Prevention and Detection (5th Editio). John Wiley & Son Publishing.
White, N., Packard, K., Kalkowski, J., Walters, R., Haddad, A. R., Flecky, K., Rusch, L., Furze, J., Black, L., & Peterson, J. (2023). Improving Health through Action on Economic Stability: Results of the Finances First Randomized Controlled Trial of Financial Education and Coaching in Single Mothers of Low-Income. American Journal of Lifestyle Medicine, 17(3). https://doi.org/10.1177/15598276211069537
Published
2025-11-07
How to Cite
Sugiyanto, Zuhanda, M. K., Jahara, A., Abdillah, A., Nabilla, V., & Panjaitan, E. S. (2025). Financial Behavior and Locus of Control: Key Factors in Understanding Financial Fraud Tendencies. Jurnal Manajemen Dan Keuangan, 14(2), 226-239. https://doi.org/10.33059/jmk.v14i2.12620
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