JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

Fraud Triangle Dan Korupsi Pada Pemerintah Daerah di Indonesia

Rahmawati, Isna Putri (Unknown)
Nuruddinia, Maulia (Unknown)

Article Info

Publish Date
27 Feb 2021

Abstract

This study aims to test empirically the effect of fraud triangle theory at local governments in Indonesia. The sample of this study was 890 district and municipal governments all over Indonesia in 2017-2018. Data were analyzed using logistic regression analysis. This study found that the variable total regional assets can be the opportunity factor of fraud at local government. Meanwhile, regional independence, capital budget, and auditee response variables has no effect on fraud at local government.

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...