ABSTRACT
This research aimed to explore the perception of employees in local government agencies, enforcement of regulations, effectiveness of internal control, unethical behavior, compliance compensation, and the local government sector’s commitment to fighting fraud. A purposive sampling technique was used. The sample in this research consisted of government agency employees in Grobogan Regency. Through questionnaires, 77 independent variables such as asymmetry of information, enforcement of regulations, effectiveness of internal control, unethical behavior, compliance compensation, and organizational commitment to fighting fraud in local government sectors were examined using multiple linear regression analysis and SPSS 20.0. The results of this research indicated that unethical behaviors have meant a significant inflation of fraud in the local government sector. Meanwhile, asymmetry of information, enforcement of regulations, effectiveness of internal control, compliance compensation, and organizational commitment also have highly important impacts on fraud in the local government sector.
