Pengembangan dan Validasi Fraud Risk Profiling Scale: Pendekatan Situational Judgment Test Berbasis Fraud Diamond Theory
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Abstract
Kecurangan dalam keuangan (fraud) merupakan ancaman serius terhadap integritas organisasi di berbagai sektor, baik publik maupun swasta. Meskipun kerangka teoretis Fraud Diamond, yang mencakup tekanan (pressure), rasionalisasi (rationalization), kesempatan (opportunity), dan kapabilitas (capability), telah diakui secara luas sebagai model komprehensif dalam memahami risiko fraud, namun instrumen pengukuran yang mengintegrasikan keempat dimensi tersebut masih terbatas. Penelitian ini bertujuan mengembangkan dan menguji validitas psikometrik instrumen profil risiko fraud berbasis Fraud Diamond dengan pendekatan Situational Judgment Test (SJT). Format SJT dipilih untuk meminimalkan bias keinginan sosial (social desirability bias) dan meningkatkan realisme respons perilaku. Dari 40 item awal, melalui validasi ahli dan uji coba awal, disaring menjadi 14 item yang diujikan kepada 252 mahasiswa aktif organisasi di salah satu perguruan tinggi di Indonesia. Analisis Faktor Konfirmatori (CFA) menggunakan AMOS menunjukkan kesesuaian model yang sangat baik (χ²/df = 1.67, GFI = 0.952, AGFI = 0.929, RMSEA = 0.038, RMR = 0.028), serta reliabilitas yang memadai (α = 0.803). Meskipun nilai loading factor berkisar antara 0.427–0.656. Hal ini menunjukkan potensi dan menyisakan tantangan untuk penyempurnaan. Temuan ini mendukung validitas konstruk instrumen sebagai alat skrining awal risiko fraud. Penelitian ini memberikan kontribusi penting dalam pengembangan alat ukur berbasis bukti yang dapat digunakan dalam konteks pendidikan, organisasi, maupun pencegahan korupsi. Rekomendasi untuk penelitian lanjutan mencakup validasi silang pada populasi yang lebih beragam dan konteks budaya yang berbeda guna memperkuat generalisasi temuan.
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