DETERMINAN FRAUD PADA SEKTOR PEMERINTAH DALAM PERSPEKTIF TEORI FRAUD HEXAGON DENGAN RELIGIUSITAS DAN LOCUS OF CONTROL INTERNAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS: DINAS PEMERINTAH PROVINSI KEPULAUAN RIAU)

This study aims to analyze the effect of pressure, Effectiveness of Internal Control, Rationalization, Competence of Government Apparatus, Leadership Style, Collusion, on Fraud in the Government Sector with Religiosity and Internal Locus Of Control as moderation. This study uses three types of variables, namely endogenous variables, exogenous variables, and moderating variables. The type of data in this study is primary data. This research was conducted in 150 offices in the Riau Islands Province. The research sampling method used purposive sampling technique. Hypothesis testing in this study uses SmartPLS version 3.3.3 as a data processing tool. The results of this study indicate that collusion has a positive effect on Fraud in the Government Sector while pressure, Effectiveness of Internal Control, Rationalization, Competence of Government Apparatus, and Leadership Style have no effect on Fraud in the Government Sector. Furthermore, religiosity is not able to weaken the relationship between Rationalization and Fraud in the Government Sector. and Internal Locus Of Control is not able to strengthen the influence of Government Apparatus Competence on Fraud in the Government Sector.