Fraud Triangle Dan Korupsi Pada Pemerintah Daerah di Indonesia

Authors

  • Isna Putri Rahmawati Universitas Sebelas Maret
  • Maulia Nuruddinia

DOI:

https://doi.org/10.33558/jrak.v12i1.2507

Keywords:

Fraud, Fraud Triangle, Korupsi

Abstract

This study aims to test empirically the effect of fraud triangle theory at local governments in Indonesia. The sample of this study was 890 district and municipal governments all over Indonesia in 2017-2018. Data were analyzed using logistic regression analysis. This study found that the variable total regional assets can be the opportunity factor of fraud at local government. Meanwhile, regional independence, capital budget, and auditee response variables has no effect on fraud at local government.

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Published

2021-02-27