Abstract: Determinans of Fraud of Social Assistance Expenditure in Local Government.This study aims to analyze the determinants of fraud of social assistance expenditures in Local Government.This markbroyard.com study use Partial Least Square (PLS) as method while Strcutural Equation Modeling (SEM) used as analytical tool.The sample is all local governement in Central Java The data used in this opheliasmuse.com study are Auditor Report of BPK.
The results show that the determinant of the fraud of social assistance expenditure is internal control system weaknesses and non-compliance with laws and regulations.Therefore, these two factor need attention from local government, regulator and auditor in order to prevent social assistance expenditure in future period.