Purpose-This study aims to determine the effect of each dimension of diamond fraud
(pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency …

Cases of corruption that occur are increasing in Indonesia from year to year, including in
local government. Various efforts have been made to prevent corruption, but there are still …

This research aims to examine the effect of fiscal decentralization on the probability of
corruption in Indonesian local governments. The study uses the amount of the fiscal balance …

Penelitian ini bertujuan untuk menguji secara empiris pengaruh teori segitiga kecurangan
pada pemerintah daerah di Indonesia. Sampel penelitian ini adalah 890 pemerintah …

Tujuan riset ini adalah untuk mengeksplorasi faktor kesempatan untuk melakukan fraud
pada pemerintah daerah di Indonesia. Sampel riset ini adalah 785 pemerintah daerah di …

This study aims to determine the effect of financial distress and regional independence on
the probability of corruption in the local governments, of Indonesia. This study used panel …

Corruption continues to be pervasive throughout Indonesia. An ICW report in 2019 states
that a total of 580 corruption suspects have been brought to trial. Civil servants were the …

Fraud is a term that is often found in revealing frauds, both in the private and public sectors.
The Association of Certified Fraud Examiners (ACFE), which is an anti-fraud organization …

Tren kasus korupsi di Indonesia semakin meningkat dari tahun ke tahun terutama di
pemerintahan daerah. Berbagai upaya telah dilakukan guna mencegah korupsi, namun …

The majority of corruption in the regions in Indonesia is carried out on Regional Budget
funds, which the main source of Regional Budget revenue comes from Central Government …