Analysis of Factors Determining the Potential for Fraud in the Regional Apparatus Organization (OPD) of Mimika Regency

Diabel Datu Langi'; Ignasius Narew

doi:10.63922/ijebir.v5i05.6513

Diabel Datu Langi' Sekolah Tinggi Ilmu Ekonomi (STIE) Jambatan Bulan
Ignasius Narew Sekolah Tinggi Ilmu Ekonomi (STIE) Jambatan Bulan

DOI: https://doi.org/10.63922/ijebir.v5i05.6513

Keywords: Fraud, Fraud Hexagon Theory, OPD, Mimika Regency

Abstract

This research aims to analyze the factors influencing the potential for fraud in the Regional Apparatus Organization (OPD) of Mimika Regency using the Fraud Hexagon Theory (pressure, opportunity, rationalization, capability, arrogance, and collusion). The research method used is descriptive quantitative through the distribution of questionnaires to 100 respondents, subsequently analyzed using confirmatory factor analysis. The research results show that all factors in the fraud hexagon affect the potential for fraud, but the most dominant factors are the absence of sanctions, lack of supervision, and deceitful attitudes that reflect a weak internal control system and a permissive organizational culture. These findings confirm the need for increased supervision, the strict application of sanctions, and the strengthening of apparatus integrity in the Mimika Regency OPD to realize transparent and accountable government governance.

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