Fraud detection in local government in Indonesia

Navira Erliani, Einde Evana, Lindrianasari and Rindu Rika Gamayuni

International Journal of Monetary Economics and Finance, 2025, vol. 18, issue 2/3, 196-205

Abstract: This study aims to test the influence of the hexagon fraud theory on fraud in local government. The sample for this study consists of districts and cities in Indonesia. The results indicate that all independent variables - pressure, opportunity, rationalisation, capability, arrogance, and collusion - significantly influence fraud in local government in Indonesia. This study is expected to evaluate and identify mitigation efforts for potential factors that contribute to the occurrence of fraud. Finally, we conclude that the Fraud Hexagon model developed by Vousinas is very effective for detecting fraud in government, especially in Indonesia.

Keywords: fraud; fraud hexagon; local government. (search for similar items in EconPapers)
Date: 2025
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