Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Mahasiswa Manajemen dan Akuntansi
Annisa Nabila Putri
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Elemen Fraud Diamond Terhadap Korupsi pada Pemerintah Daerah di Indonesia Annisa Nabila Putri; Rindu Rika Gamayuni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4075

Abstract

This study aims to examine how the four elements of the Fraud Diamond theory—pressure, opportunity, rationalization, and capability—affect corruption in Indonesian local governments during the 2022–2023 fiscal years. Using multiple linear regression analysis and secondary data from official reports, this research analyzes 105 local governments. The results show that only the opportunity element significantly affects corruption. This implies that less transparent budget management may create greater chances for corrupt practices. The study highlights the importance of strengthening internal control and transparency to mitigate corruption.
Co-Authors Rindu Rika Gamayuni