Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)

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Fraud Detection in Local Government (Case Study: Lampung Province)

Authors
Navira Erliani1, *, Lindrianasari1, Rindu Rika Gamayuni1
1Economics and Business Faculty, Lampung University, Bandar Lampung, Lampung, Indonesia
*Corresponding author. Email: naviraerliani@gmail.com
Corresponding Author
Navira Erliani
Available Online 30 May 2023.
DOI
10.2991/978-2-38476-064-0_35How to use a DOI?
Keywords
fraud; fraud hexagon model; local government
Abstract

Fraud in the government sector does not only mean corruption, but can also be interpreted as actions taken by public officials and other parties who are involved in unfair and illegal actions in using the trust that is authorized and given by the community for the benefit of certain parties. The current phenomenon is that many state civil servants and public officials no longer have integrity because they have been affected by bribery and bribery activities, so they are no longer oriented towards serving the community. This study aims to conduct an analysis using the fraud hexagon model, namely pressure, opportunity, rationalization, ability, ego, and collusion on fraud detection in local governments with a case study in the province of Lampung from 2020 to 2021. This study uses analytical methods quantitative. The results of this study indicate the influence of each element on the fraud hexagon.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 May 2023
ISBN
978-2-38476-064-0
ISSN
2352-5428
DOI
10.2991/978-2-38476-064-0_35How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Navira Erliani
AU  - Lindrianasari
AU  - Rindu Rika Gamayuni
PY  - 2023
DA  - 2023/05/30
TI  - Fraud Detection in Local Government (Case Study: Lampung Province)
BT  - Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
PB  - Atlantis Press
SP  - 327
EP  - 336
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-2-38476-064-0_35
DO  - 10.2991/978-2-38476-064-0_35
ID  - Erliani2023
ER  -