Factors Determining the Level of Fraud Based on Fraud Diamond Theory in Village Governments in Puger District, Jember Regency

Abstract

This study aims to test and analyze the influence of information asymmetry, government internal control system, organizational ethical culture, and accounting rule compliance on fraud in the village government of Puger District. This study uses a quantitative approach with a survey method. The population in this study were all village officials in Puger District totaling 120 people. The sample used in this study was 48 respondents using a purposive sampling technique. The data used are primary data obtained from questionnaires distributed to respondents. The data analysis technique used is multiple linear regression analysis. The results of the study indicate that information asymmetry and accounting rule compliance do not affect the occurrence of fraud in the village government of Puger District. While the government internal control system and organizational ethical culture affect the occurrence of fraud in the village government of Puger District.