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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Diponegoro Journal of Accounting Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Economic Education Analysis Journal Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Journal of Humanities and Social Studies Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Asia Pacific Fraud Journal International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Jurnal Fokus Manajemen Bisnis Jurnal Akuntansi Manado (JAIM) e-Jurnal Apresiasi Ekonomi Research Horizon IIJSE Accounting Analysis Journal
Surya Raharja
Accounting Department Of Faculty Of Economics And Business Of Diponegoro University
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Fraud Detection in Government in the Last Ten Years Wana, Desty; Rohman, Abdul; Raharja, Surya
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9212

Abstract

Over the past three years, Indonesian government state losses have exhibited a noticeable upward trend. The fraud triangle theory offers valuable insights into the relationship between fraud (as manifested in state losses) and three key factors: pressure, opportunity, and rationalization. These elements are reflected in instances of revenue shortfalls, potential losses, and non-compliance with regulations. Our study analyzed data from various government entities, including the central government, local governments, state-owned enterprises (SOEs), regional-owned enterprises (ROEs), public service agencies, regional public service institutions, and other government-related agencies over the past decade (2013 to 2023). Our findings reveal that pressure stemming from revenue shortfalls, opportunities associated with potential losses, and rationalization arising from non-compliance with regulations significantly contribute to fraudulent activities within the government sector. Based on our research, the fraud triangle theory, with its focus on revenue shortfalls, potential losses, and non-compliance with regulations, provides a robust framework for identifying fraudulent practices within the government sector.
Co-Authors Abdul Rohman Aditama, M Danial Prasetiyo Ambarwaty Syahdiana Umar Amirudin, Ivan Andriani, Fetri Annisa Rachmawati Arie Wicaksono Arif Fajrianto Arwan Arwan Asido Ivan Chhay Lin Lim Claudya, Ursula Elga Pinka Arwangga Fauzan Ghairil Admiral Febrianty, Kanita Fitriyani, Thiara Hendrasari, Imung Gutami Islamiati, Herdini Nur Jassien Widihardimas, Tarcisius Kurnia, Muhammad Syuchron Liany, Dewi Lutfiyah Arifin Mani, Andra Ruyus Maulia Aurel Salim Maylia Pramono Sari Muhammad Ali Ridlo Nova Putra Muhammad Irfan Aryatama Muhammad Rizki Mabrur Nafiatus Sakinah Nagari, Salma Faundria Nanik Sri Utaminingsih Nazwir, Pratiwi Winya Nuranyanto, Akhmad Pamungkas, Nugroho Prabowo, Tri Jatmiko Wahyu Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puji Astuti Puji Harto Qadrina, Mahadmi Fattahaulia Ramdhan Rodia Muhammad Rifqi Husein Aldjoeffry Sadya Datu Amudra Rochaddi Sari Maylia Pramono SITI MUTMAINAH Tri Yuli Tiastuti Susanti Umi Rahmawati Wana, Desty