It may sound familiar to use Enterprise Risk Management (ERM) to prevent and identify fraud. However, the use of this … well-known strategy in municipal administration is still uncommon. Fraud is a major concern in local government fiscal … management. We acquired 151 data points from the Supervisory Apparatus of Local Government Agencies in Indonesia using a …

fraud frequency in local governments at the provincial level. This research was carried out by quantitative descriptive … study used secondary data, namely in the form of Indonesia Provincial Government’s financial statements and the results of … governance in all the province to be able to reduce frequency fraud in local governments …

This study aims to detect fraudulent financial reporting using hexagon fraud analysis, including seven factors … conflicting results, the phenomenon of fraudulent financial reporting, and limited research using the hexagon of fraud theory … sampling technique, with the criteria of state-owned enterprises listed on the Indonesia Stock Exchange in 2016-2020. The …