Development of the Determinants of Fraud in the Government Sector in Indonesia

This study aims to evaluate and document the development of research related to fraud in Indonesia so that it can become a literature review material for further analysis. This study uses the "Charting the Field" method developed by Hesford et al. (2007) with a population of 20 articles published in accredited national and international journals that examine factors influencing fraud in the government sector, with a period of 2013-2022, all of which can be accessed online. The research results show that systems and people can be the leading causes of fraud. The system may consist of a financial management system and officers or other individuals with power over finances. The main sources of fraud are weak institutions and dishonest officials and individuals