The Determinants of Frauds in Local Governments

Jurnal Dinamika Akuntansi Pub Date : 2021-06-09 DOI:10.15294/JDA.V13I1.29137

Arttika Rahmasari, D. Setiawan

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引用次数: 3

Abstract

Abstract Corruption continues to be pervasive throughout Indonesia. An ICW report in 2019 states that a total of 580 corruption suspects have been brought to trial. Civil servants were the main perpetrators of corruption, followed by municipal heads and local legislative heads and members. Perpetrators commit corruption mostly through budget misuse, mark-ups, fictitious reports, and embezzlement. Corruption is a serious problem because it is committed by the highest-ranking officers in organizations. The data confirms the importance of research on fraud in Indonesian local governments. In this respect, this study seeks to test the effectiveness of fraud diamond theory (pressure, opportunity, rationalization, and capability) in detecting fraud in Indonesian local governments. Our population is local governments in Java island. This study uses cross-sectional data obtained from local government corruption cases in Java Island during the 2015-2018 period that were legally resolved with binding Supreme Court decisions ( inkracht ). The results empirically find that performance accountability, regional autonomy, capital expenditure, fiscal decentralization, and mayoral tenure affect fraud in Indonesian local governments. Â Keywords: corruption; local governments; fraud diamond theory

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地方政府舞弊的决定因素

摘要腐败继续在整个印度尼西亚普遍存在。ICW 2019年的一份报告称，共有580名腐败嫌疑人受到审判。公务员是腐败的主要肇事者，其次是市政首长、地方立法首长和议员。犯罪者主要通过滥用预算、加价、虚构报告和贪污来实施腐败。腐败是一个严重的问题，因为它是由组织中级别最高的官员犯下的。这些数据证实了研究印尼地方政府欺诈行为的重要性。在这方面，本研究试图检验欺诈钻石理论（压力、机会、合理化和能力）在印尼地方政府发现欺诈行为方面的有效性。我们的人口是爪哇岛的地方政府。本研究使用了2015-2018年期间爪哇岛地方政府腐败案件的横断面数据，这些案件通过具有约束力的最高法院裁决（inkracht）得到了法律解决。实证结果发现，绩效问责制、区域自治、资本支出、财政分权和市长任期会影响印尼地方政府的欺诈行为。关键词：腐败；地方政府；欺诈钻石理论

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Jurnal Dinamika Akuntansi

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2 weeks