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All Journal Asia Pacific Fraud Journal
Mohamad Khoiru Rusydi
Muhammadiyah University of Makassar
Economics, Econometrics & Finance Social Sciences

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Determinants of Budgets Fraud for Handling COVID-19 in Makassar City Ismawati Ismawati; Indriana Indriana; Rosidi Rosidi; Mohamad Khoiru Rusydi
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.300

Abstract

This study aims to examine the determinants of budget fraud for handling COVID-19 in the city of Makassar. This study uses a survey method for data collection. The samples of this research are 171 employees who work in Local Government Organizations in Makassar City while the data analysis tool uses SMART PLS software.The results of this study indicate that the greater the pressure, opportunity, competence, and arrogance of a person, the greater the level of fraud that occurs in a country. However, different results were found on the rationalization variable that fraud that occurred in a country was not influenced by a person’s rationalization in justifying his actions. Moderation in this study shows that bureaucratic reform can weaken the relationship between pressure and opportunity for fraud. However, it strengthens the connection between justification, competence, and arrogance to the occurrence of fraud
Co-Authors Indriana Indriana Ismawati Ismawati Rosidi Rosidi