The objective of this research is to identify the elements that contribute to the fraudulent management of village funds. Employing a quantitative approach, the study focuses on village officials within Sampang Regency. The sample comprises village heads, secretaries, treasurers, and operators, totaling 90 respondents. A simple random sampling method was utilized to select participants. Primary data was collected through Google Forms. For data analysis, multiple linear regression analysis was conducted using SPSS software. The findings indicate that the variables of compliance pressure, unethical conduct, and leadership style significantly influence the occurrence of fraud in the management of village funds.