Determining Factors of Fraud in Local Government

The objectives of this research are to analyze determining factors fraud in local government. This study used internal control effectiveness, compliance with accounting rules, compensation compliance, and unethical behavior as an independent variable, while the dependent variable. was conducted at Bantul government (OPD). sample were 86 respondents. uses a purposive sampling method. respondent data is analyzed multiple linear regression. results showed: Internal effectiveness has impact on fraud. Compliance rules does not affect Compensations Unethical