ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FRAUD PADA SEKTOR PEMERINTAHAN DALAM PERSPEKTIF HEXAGON FRAUD DENGAN LOCUS OF CONTROL INTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Satuan Kerja Perangkat Daerah di Provinsi Daerah Istimewa Yogyakarta)

This study aims to test the influence of Position, Financial Pressure, External
Pressure, Leadership Style, Effectiveness of Internal Control, Morality of Local
Government Apparatus, Rationalization, and Collusion against Fraud in the
Government Sector with Locus of Internal Control as a moderating variable. The
study used three types of dependent variables, independent variables and
moderation variables. The data type in this study is primary data. The subject of
this study was a local government apparatus working in the Regional Device Work
Unit (SKPD) in the scope of the Yogyakarta Special Region Province. The sampling
method in this study used purposive sampling. There were nine hypothetical
declines in this study. Testing in this study using Smart-PLS data processing tools
through SmartPLS v3.0 application. The results of this study showed that Financial
Pressure, Collusion, Rationalization and Morality of Local Government Apparatus
have a positive and significant effect on Fraud in the Government Sector while
leadership style has a significant negative effect on Fraud in the Government
Sector. Then the Position, External Pressure and The Effectiveness of Internal
Control have no effect on Fraud in the Government Sector. However, the Locus of
Internal Control was unable to moderate the morality of local government officials
against fraud in the government sector.