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Fraud Detection in Local Government (Case Study: Lampung Province)

Navira Erliani (), Lindrianasari and Rindu Rika Gamayuni
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Navira Erliani: Lampung University, Economics and Business Faculty
Lindrianasari: Lampung University, Economics and Business Faculty
Rindu Rika Gamayuni: Lampung University, Economics and Business Faculty

A chapter in Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), 2023, pp 327-336 from Springer

Abstract: Abstract Fraud in the government sector does not only mean corruption, but can also be interpreted as actions taken by public officials and other parties who are involved in unfair and illegal actions in using the trust that is authorized and given by the community for the benefit of certain parties. The current phenomenon is that many state civil servants and public officials no longer have integrity because they have been affected by bribery and bribery activities, so they are no longer oriented towards serving the community. This study aims to conduct an analysis using the fraud hexagon model, namely pressure, opportunity, rationalization, ability, ego, and collusion on fraud detection in local governments with a case study in the province of Lampung from 2020 to 2021. This study uses analytical methods quantitative. The results of this study indicate the influence of each element on the fraud hexagon.

Keywords: fraud; fraud hexagon model; local government (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-2-38476-064-0_35

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DOI: 10.2991/978-2-38476-064-0_35

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