Abstract
This paper focuses on the factors that affect the presence of fraud in public sector organizations in Indonesia using the fraud pentagon perspective consisting of pressure proxied by situational pressure, opportunity proxied by law enforcement, rationalisation proxied by organisational commitment, ability to be proxied by individual morality, and arrogance proxied by leadership style. Eighty-five village government officials were selected purposively. Analysis results with the Structure Equation Model (SEM) PLS shows that situational pressure, law enforcement, commitment, individual morality, and leadership style affect fraud in village government. The survey results contribute to minimising the occurrence of fraud in local governments.
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