Determinations of Fraud in Local Governments in the Province of Aceh

Fraud refers prohibited activities undertaken by individuals both internal and external to the organization, with the aim of obtaining personal and/or collective benefits that result in an immediate disadvantage to other entities. This study aims to examine the effect of the fraud hexagon theory on fraud in Local Government. The test tool used is multiple linear regression analysis using SPSS. Participants in this study consisted of districts and cities in Aceh Province. The findings of this study show that each independent variable, specifically pressure (X¹), opportunity (X²), rationalization (X³), capability (X⁴), arrogance (X⁵), and collusion (X⁶), has a major effect on fraud activities in the local government environment in Aceh Province. This research is expected to assess and ensure the effectiveness of risk mitigation measures in countering the various factors that contribute to the occurrence of fraudulent activities. In addition, the findings of this study can serve as additional scientific material for local government entities that intend to improve their fraud prevention strategies.