Eksplorasi Faktor Tekanan untuk Melakukan Fraud di Pemerintah Daerah Indonesia

  • Evi Maria Universitas Kristen Satya Wacana
  • Abdul Halim Universitas Gadjah Mada
  • Eko Suwardi Universitas Gadjah Mada
Keywords: Tekanan, Fraud, Pemerintah Daerah

Abstract

Tujuan riset ini adalah mengidentifikasi dan menganalisis faktor tekanan untuk melakukan fraud di pemerintah daerah (pemda), Indonesia. Sampel riset ini adalah pemda di Indonesia yang telah di audit oleh BPK RI untuk tahun audit 2013 dan 2014. Data dianalisis menggunakan analisis faktor. Riset ini menemukan bahwa kemandirian keuangan daerah yang diukur oleh rasio PADTR, PADEXP, dan PAD adalah faktor tekanan untuk melakukan fraud di pemda, Indonesia. Varians total yang mampu dijelaskan oleh faktor tersebut adalah sebesar 80,72 persen.

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Published
2018-08-24
How to Cite
Maria, E., Halim, A., & Suwardi, E. (2018). Eksplorasi Faktor Tekanan untuk Melakukan Fraud di Pemerintah Daerah Indonesia. Jurnal Akuntansi Publik, 1(1), 111-126. https://doi.org/10.32554/jap.v1.i1.p111-126