The Analysis of the Fraudulent Behavior of Local Government Leaders in Sumatera using Fraud Diamond Model

Abstract

This study aims to analyze and explain elements of fraud diamond, which are pressure, opportunity, rationalization, and capability of the fraudulent behavior of local government leaders in the area of Sumatera island. This study observed 16 perpetrators of fraudulent local government leaders in Sumatra, part of the Indonesian state. Data analysis uses content analysis from the mass media and the press regarding the fraudulent behavior of local government leaders in Sumatra from 2016 to 2021. The results show that four elements of the fraud diamond are the driving factors for the fraudulent behavior of regional heads in Sumatra. These elements are pressure, opportunity, rationalization and capability, where the element of ability is the highest supporting factor for fraud.